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2019 (10) TMI 369 - HC - Central ExcisePrinciples of natural justice - opportunity of personal hearing not provided - maintainability of petition - availability of alternative remedy - liability of Job-worker to pay Central Excise Duty - manufacture taking place or not? - HELD THAT:- There is no dispute to the fact that before passing the impugned order, the show cause notice was issued to the petitioner and that the petitioner has not chosen to file any reply. No doubt, the learned counsel for the petitioner contended that in view of the earlier reply submitted by the petitioner dated 29.05.2014, there is no need for the petitioner to file a reply to the show cause notice - I am unable to agree with the above submissions for the simple reason that the issuance of show cause notice has emerged only after receiving the letter submitted by the petitioner on 29.05.2014. Therefore, if the Adjudicating Authority has chosen to issue the show cause notice even after receipt of such reply and make some allegations therein against the petitioner, it is for the petitioner to file a suitable reply to the said notice and agitate the matter before the Adjudicating Authority. In this case, the petitioner has not chosen to file any reply. A person to whom a show cause notice is issued, if chooses not to respond to the same, is to be construed as a person not denying the allegation so long as the said show cause notice itself is not put to challenge by him on any other ground/ reason legally sustainable. Therefore, failure to file reply and participate in the adjudication process would certainly lead to draw an adverse inference against such person. As this Writ Petition is sought to be maintained only on the ground of the alleged violation of principles of natural justice and in view of the findings rendered supra that no such violation is found in this case, I am of the view that this is a matter to be further agitated only before the Appellate Authority by filing regular appeal. The Writ Petition is disposed of by granting liberty to the petitioner to file regular appeal within a period of four weeks from the date of receipt of a copy of this order.
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