2007 (1) TMI 188

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... respondent since the assessments were provisional. Writ Petition No. 12283 of 1998 is filed for the issuance of writ of declaration to declare that the order dated 26-12-1997 passed by the third respondent is invalid. Writ Petition No. 12285 of 1998 is filed for the issuance of writ of declaration to declare that the assessments were provisional when the order dated 10-6-1987 was passed by the second respondent and that when the assessments were provisional, the order dated 10-6-1987 passed by the second respondent is invalid. 2. The facts of the case as culled out from the pleadings are as follows : The petitioner company is manufacturer of latex foam rubber goods, having their factories at Madras and Bangalore and are having ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the post manufacturing expenses element, the Assistant Commissioner passed an order on 11-4-1989. The petitioner in the pending appeal before the third respondent took out an application for raising additional ground on the basis of the order passed by the Assistant Commissioner on 11-4-1989. The third respondent after hearing the submission of the parties passed an order on 26-11-1997. In that order the two members of the third respondent rejected the plea of the petitioner that the assessments were provisional. However, in respect of other points that were argued by the petitioner, the members of the third respondent have expressed different opinions and the matter was referred to a third member for deciding the point of differences so as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant Commissioner by his order dated 11-4-1989 is in no way related to the impugned demand notice wherein the subject-matter of the dispute is undervaluation of excisable goods by the petitioner-company by marketing through their related persons. The petitioner having submitted to the jurisdiction of the second respondent and having suffered an order of adjudication and filed a further appeal to the third respondent, cannot now put in issue the jurisdiction of the second respondent in a writ petition. 6. Heard the learned Counsel on either side and perused the materials available on record. 7. Admittedly, the second respondent, on the basis of the materials gathered during the search and raid of the petitioner's factory premises and th....