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M/S. Madhuram Bakers vs. Assistant Commissioner

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WP(C)/27040/2018HC KeralaGSTCNR KLHC01058627201831 August 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU2 pages
For Respondent: SR SC SREELAL N WARRIER

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 31ST DAY OF AUGUST 2018 / 9TH BHADRA, 1940 WP(C).No. 27040 of 2018 PETITIONER/S: M/S. MADHURAM BAKERS PLOT NO.42(1),INDUSTRIAL DEVELOPMENT AREA,KOCHUVELLI,TITANIUM.P.O,TRIVANDRUM-695021,REPRESENTED BY PARTNER. BY ADVS. SRI. ANIL D. NAIR KUM. MEKHALA M.BENNY SMT. R. DEVIKA (ALAPPUZHA) SRI. ACHUT K. PADMARAJ SRI. M. BALAGOPAL SRI. R. SREEJITH RESPONDENT/S: ASSISTANT COMMISSIONER CENTRAL GST & CENTRAL EXCISE,TVM,NORTH DIVISION,P.O.13,I.C.E.BHAVAN,PRESS CLUB ROAD,TRIVANDRUM-695001. OTHER PRESENT: SR SC SREELAL N WARRIER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.08.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.27040/2018 2 JUDGEMENT The petitioner, a partnership firm, deals in bakery products. In February 2016 the Central Excise Intelligence Department conducted a search in the petitioner's factory and subjected it to penalty proceedings. Eventually, the

respondent passed the Ext.P3 order.

2.

Assailing that order on various grounds the petitioner filed this writ petition.

3.

Now, both the counsel agree that there are certain technical latches and they could be rectified if the matter is remanded. Under these circumstances, I set aside Ext.P3 and remand the matter for fresh adjudication, in accordance with law. DAMA SESHADRI NAIDU Judge jjj 01.09.2018 APPENDIX PETITIONER'S EXHIBITS P1OF SHOW CAUE NOTICE DATED 05.10.2017 P2OF REPLY DATED 11.12.2017 P3OF THE ORDER DATED 29.12.2017 P4OF CIRCULAR NO.732/48/2003-CX DATED 05.08.03

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.