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2021 (8) TMI 965 - HC - CustomsLevy of penalty - Section 11AC of the Central Excise Act, 1944 - opportunity of hearing provided - HELD THAT:- The order was followed by a show cause notice for the imposition of penalty dated 18.11.2020. The notice called for a reply in writing within one week as well as fixed a personal hearing on 30.11.2020 through video conference. It appears that in the meanwhile the petitioner has challenged the order of the learned single Judge. Vide letter dated 27.11.2020 the petitioner has brought to the notice of the respondent the details of filing of the Writ Appeal, requesting the Commissioner, Central Excise to keep the matter in abeyance till such time the Writ Appeal was heard. It is also not in dispute that on 30.11.2020, the petitioner as well as the second respondent had telephonically communicated with each other wherein the petitioner reiterated the request for keeping the matter in abeyance. This is not a matter that would justify intervention under Article 226 of the Constitution of India. Admittedly, due opportunity has been provided to the petitioner prior to the passing of the impugned order. The petitioner, however was more inclined to pursue the Writ Appeal and thus did not avail of the opportunity that was extended. Incidentally, the Writ Appeal has also come to be dismissed by order of the Division Bench dated 01.02.2021. Thus the petitioner is relegated to alternate remedy, if it so desires. If an appeal challenging the impugned order is filed within a period of eight (8) weeks from today, the same shall be taken on file by the respondents without reference to limitation, but ensuring compliance with all other statutory conditions. Petition dismissed.
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