provisions of the
Finance Act 1994 (FA), do not permit the
DGCEI or for that matter the Service Tax
Department (ST Department) to bypass ... casually.
It is not to be straightway presumed by the
DGCEI, without following the procedure under
Section 73A (3) and (4) of the FA, that
provisions of the Finance Act
1994 (FA), do not permit the DGCEI or for that matter
the Service Tax Department (ST Department) to by-
pass ... casually. It is not to be straightway presumed by
the DGCEI, without following the procedure under
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provisions of the
Finance Act 1994 (FA), do not permit the
DGCEI or for that matter the Service Tax
Department (ST Department) to bypass ... casually.
It is not to be straightway presumed by the
DGCEI, without following the procedure under
Section 73A (3) and (4) of the FA, that
provisions of the
Finance Act 1994 (FA), do not permit the
DGCEI or for that matter the Service Tax
Department (ST Department) to bypass ... casually.
It is not to be straightway presumed by the
DGCEI, without following the procedure under
Section 73A (3) and (4) of the FA, that
provisions of the
Finance Act 1994 (FA), do not permit the
DGCEI or for that matter the Service Tax
Department (ST Department) to bypass ... casually.
It is not to be straightway presumed by the
DGCEI, without following the procedure under
Section 73A (3) and (4) of the FA, that
Gandhinagar. Directorate
General of Central Excise Intelligence, (herein after
refereed to as DGCEI) having jurisdiction over the entire
state of Gujarat for detecting and investigation ... cases of Central Excise duty evasion.
3. That on behalf of DGCEI, Senior intelligence officer Shri
M.K.Sharma, has been instructed and authorised
thus be seen that the entire material collected by the DGCEI during
the search, which included incriminating documents and other such
relevant materials, was along
communication dated
20.05.2019 was incorrect. They accordingly submitted to
the Assistant Director, DGCEI, Vapi on 23.11.2019
(Annexure-E) requesting to recalculate the amount
enlarge the
petitioners on regular bail in connection with File No.DGCEI/RRU/15
01/201617 registered with Directorate General of Central Excise
Intelligence
thus be seen that the entire material collected by the
DGCEI during the search, which included incriminating
documents and other such relevant materials, was alongwith
