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2016 (7) TMI 861 - HC - CustomsRecovery of duty-drawback granted earlier - show cause notice was not issued - The staff, who was incharge of the despatch, has given the date one day prior to the date of notice. There is no postal acknowledgement produced to show that the notices were received by the petitioner. Copy of the Despatch Register has been produced and in the said sheet of paper, name of the petitioner is shown in Serial No.6, though there is no signature and seal 'despatched on'. There is no date and the date has been mentioned on the top of the page. Held that:- It cannot be disputed that the respondent Department have computerized all their activities and the filing procedure has been fully automized, remittances are received by e-payment and they are fully in tune with the concept of e-governance, as propounded by the Government of India. If such is the case, this Court fails to understand why they should follow the archaic practice of maintaining manual despatch book, which do not contain the required particulars. They could not be produced before any court to substantiate that notices or orders have been served on the assessees. In the light of the discrepancies pointed out and the fact that there is no acknowledgement produced, though it may be a fact that the impugned order has been received by the petitioner in the same address, this Court is of the view that the petitioner should be given one more opportunity. - Matter remanded back.
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