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2010 (5) TMI 39 - HC - Central ExcisePersonal hearing - According to Mr Naveen Malhotra, he attended the proceedings on one date but he does not recall on which date he signed the said record of personal hearing. However, he is certain that he did not sign it on 29.09.2006. We are also of the view that when several dates are mentioned, then it cannot be taken that when a person has signed once it would relate to all the dates. The logic is very clear. If on 08.03.2006, which is the first date mentioned therein, the signature of Mr Naveen Malhotra was taken, then obviously no signatures were taken on the other dates mentioned in the record of personal hearing. And, if we assume that the signature was not taken on 08.03.2006, which is the first date of hearing, then the document itself becomes very doubtful. Therefore, we cannot place any reliance on the said document which purports to be a record of personal hearing. Consequently, we are left with only the affidavit which has been filed by Mr Naveen Malhotra indicating that no personal hearing as such was granted to him and no oral submissions were made by him before the said Joint Secretary nor were any written submissions filed by him. – matter remanded
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