Case Law Details
Commnr.,Central Excise, Customs and Service Tax Vs Sanket Communications Pvt. Ltd. (Orissa High Court)
Heard Mr.P.Mohapatra, learned Standing counsel for the Central Excise, Customs & Service Tax for the petitioners and learned counsel appearing for the opposite party.
Petitioners have filed this application to review/modification of the order dated 15.12.2016 passed in W.P.(C) No. 21861 of 2016.
The writ petition was disposed of at the stage of admission on the submission of the learned counsel for the writ petitioner. The relevant documents are not supplied by opposite party No.3 while issuing pre-show cause notice fixing the date to 18.11.2016 for consultation vide Annexure-3. Pursuant to the said notice the petitioner-company sought for a clarification and requested to furnish all the details of allegation and computations. After receiving the said request letter the details were furnished to petitioner-company by fixing another date i.e. 29.11.2016 for such consultation meeting along with a draft demand show cause notice. In the said draft demand show cause notice it was reflected as Annexures-A to E. However the petitioner-company did not appear on 29.11.2016 seeking further adjournment for which the show cause notice Annexure-1 was issued referring to Annexures-A to C (18 sheets).
The learned counsel for the review-petitioner submits that the writ-petitioner suppressed the fact that the documents i.e. A to E includes the audited balance sheet of the writ petitioner. Since those documents are his balance sheet the authority in the show cause notice only supplied the documents i.e. Annexures-A to C and such suppression of fact by the wr it petitioner could not be clarified by the counsel for the Department at the time of admissio n as he has not received instruction. Accordingly he seeks modification of the order.
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