HC upheld reassessment as it was bases on finding of VAT authorities and not on basis of SCN of Exci

CST & VAT: Where Excise Department conducted raid upon assessee and issued show cause notice on it and thereafter Assessing Officer passed reassessment order on assessee, since there were findings by authorities below that there was evasion of tax by assessee, it could not be said that reassessment order had been passed incorporating details of show cause notice issued by Excise Department