-Section 73-SCN only can be taken forward, by permitting the petitioner to urge all contentions in relation to the SCN and thus. statement of one of the transporters recorded during enquiry, needs to be provided to the petitioner
-Section 129- Delivery Note and Delivery Challan are different documents and penalty confirmed since goods during movement only had delivery note and not delivery challan as required under Rule 55 read with Rule 138 along with document substantiating goods were sent for approval and payment of tax & penalty also voluntarily deposited by petitioner at the time of release of goods
-Section 75-Impugned order quashed as authority neither replied to the request of petitioner for grant of 30-days time to file reply nor did it provide opportunity of being heard even though the same was requested by the petitioner
-Section 61-Impugned SCN stayed as Court prima facie found force in contention of petitioner that issuance of SCN U/Sec 73 was without compliance of the mandatory conditions precedent, prescribed under provisions of Section 61 r/w Rule 99, to derive jurisdiction to issue SCN U/sec 73
