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2014 (4) TMI 950 - HC - Central ExciseFraudulent availment of CENVAT Credit - Violation of principle of natural justice - Held that:- Impugned order passed is in violation of the Principles of Natural Justice. The notice was issued on 30.07.2007. 7 days' time has been allowed to file the reply. Certain documents had been relied upon in the show cause notice. it is stated that the said show cause notice has been received by the petitioner on 3rd September, 2007, therefore, the petitioner has 7 days' time to file the reply. According to the petitioner, the reply was filed on 6.09.2007. In paragraph 20 of the writ petition, it is stated that the reply of the show cause notice was filed, which has been replied by the paragraph 18 that the reply was not filed within time. It is further stated that it has been replied on 6th September, 2007 when the order was passed. Thus, in the counter affidavit, it is admitted that the reply has been received on 6th September, 2007. It is unfortunate that even though, the reply was received on 6th September, 2007 but in the impugned order, it is alleged that no reply has been filed and no request has been made for the personal hearing. - impugned order has been passed in gross violation of Principles of Natural Justice and therefore, is not sustainable and is liable to be set aside - Decided in favour of assessee.
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