TaxTMI 
TaxTMI 
2001 (8) TMI 137
X X X X Extracts X X X X
X X X X Extracts X X X X
....notice was issued to the petitioner on 24-11-2000 whereby and whereunder the petitioner was called upon to show cause as under : "From the above it appears that the assessee has failed to produce the documents evidencing various measurements of the furnace and the measurements furnished by him appear to be incorrect as explained above. The technical team has taken the production of ingots physically and has arrived at the capacity of furnaces F1 and F2 as 3.2 MT and 3.0 MT respectively. The entire process of working out the capacity and the other technical details which were obtained by the technical team were accepted by the assessee. Hence it can be inferred that the capacity of the furnace F1 was 3.2 MT and not 2.0 MT and that the cap....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sue of this notice is based on the following records/documents: (i) Capacity determination report given by NISST. (ii) Declarations dated 11-8-1997 and 18-11-1999 filed by the assessee vide Notification No. 23/4/97-C.E. (N.T.), dated 25-7-1997 as corrected by corrigendum F.No. 341/61/97-TRU, dated 30-8-1997. (iii) Panchanama dated 10-1-2000/11-1-2000 drawn at the factory premises." On receipt of the aforementioned notice, the petitioner prayed for supply of the following documents : (i) Copy of Verification report of Range Suptd. (ii) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n has further been drawn to an unreported decision of a Division Bench of this Court in Writ Petition No. 21450 of 2000, dated 24-1-2001. In M.S. Naina (supra), the Calcutta High Court has observed : "The petitioner by his application dated the June 20, 1969 had prayed for two things. Firstly he had prayed for disclosure of a forensic test report which was directed in course of the adjudication proceeding when the petitioner had produced the key No. 948328. Importance of possession of this key to prove possession of the seized currency notes had not been disputed by the Collector. As a matter of fact, he had a suspicion that the key produced was not the real key in use but might have been manufactured later on. Therefore to ascertain ....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., given by the witnesses is going to be relied upon for adjudicatory purposes by the 1st respondent, we feel it just and necessary to conform to the principles of fair play that such witnesses to whom summons were already issued are necessarily to be summoned. Fresh summons be issued to the Special Messenger of the Department to be served on priority basis. The petitioner shall avail of the said opportunity in one sitting or even spilled over to the next day. Insofar as clubbing of the show cause notices is concerned, the petitioner is permitted to file an explanation, if it so wishes and time of two weeks from today is granted for that purpose. Respondent shall fix the date for summoning the witnesses beyond a period of two weeks from t....