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2021 (7) TMI 1045 - DELHI HIGH COURTViolation of principles of natural justice - service of notice - adjudication procedure under Section 33A(1) and Section 37C of the Central Excise Act, 1944 not followed - HELD THAT:- A perusal of the paper book reveals that it is the case of the Revenue Department that though summons had been served upon the petitioner on 17th September, 2018, yet it had neither appeared before the respondent Department nor any documents had been filed on its behalf. It was only after the respondent-Department contacted the petitioner’s auditor, that he appeared and made a statement. Later also efforts were made to serve the petitioner with notices, however, the petitioner was not available at the given address. Keeping in view the fact that the demand is a high-pitched one and subsequent notices issued by the respondent to the petitioner had not been served upon the petitioner or its authorised representative before the hearing, this Court in the interest of justice, grants last and final opportunity to the petitioner to appear before the respondent no.2 on 2nd and 9th August, 2021 at 11.00 A.M., subject to payment of costs of ₹ 2,50,000/- to Delhi High Court Bar Association Pandemic Relief Fund within a week. Petition disposed off.
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