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2014 (4) TMI 949 - ALLAHABAD HIGH COURTDenial of rebate claim - Reply not filed in time - Ex parte order passed - Violation of principle of natural justice - Held that:- impugned order passed is in violation of the Principles of Natural Justice. The notice was issued on 28.08.2007. 7 days' time has been allowed to file the reply. Certain documents had been relied upon in the show cause notice. In paragraph 15 of the writ petition, it is stated that the said show cause notice has been received by the petitioner on 29th August, 2007, therefore, the petitioner has 7 days' time to file the reply. According to the petitioner, the reply was filed on 4.09.2007. In paragraph 16 of the writ petition, it is stated that the reply of the show cause notice was filed, which has been replied by the paragraph 18 that the reply was not filed within time. It is further stated that it has been replied on 6th September, 2007 when the order was passed. The 7 days time granted to file the reply appears to be less and in as much as the authority should have waited up to 6th September 2007, while the order was passed exparte on 05.09.2007. Moreover admittedly the documents relied upon in the show cause notice have not been provided to the petitioner. - Matter remanded back - Decided in favour of assessee.
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