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2017 (8) TMI 104 - HC - Central ExcisePrinciples of Natural Justice - Shortage of MS Ignots - difference between the book stock and the physical stock - whether the petitioner should be granted an opportunity to go before the respondent by directing a de-novo proceedings to be conducted on the ground that they did not file their reply to the show cause notices and were not afforded an opportunity of personal hearing? - maintainability of petition - Held that: - this is not a case, where the petitioner has not been afforded reasonable opportunity to putforth their submission, but it is a case of deliberate failure on the part of the petitioner to avail the opportunity granted to them. The petitioner places much reliance on the floods, which affected the Chennai City in December 2015. However, the record of proceedings show that the proceedings commenced much earlier and all the documents were taken from the factory of the petitioner, which was not at Chennai, but at Karaikal and the respondent Commissionerate functioned from Trichirappalli and the request made by the petitioner were complied with. However, it is alleged by the petitioner, the documents collected from the respondent, were sent to the head office at Chennai. It appears that this stand has not been substantiated before the respondent nor before this Court by way of any documents. The facts would lead to irresistible conclusion that the petitioner, despite having knowledge of the proceedings, did not choose to submit their reply to the show cause notices, inspite of sufficient indulgence granted to them. Thus, the fault lies with the petitioner and they cannot claim that it is a case of violation of principles of natural justice. This Court is not inclined to entertain the Writ Petitions challenging the Order-in-Original on the ground that the petitioner has an effective alternate remedy before the CESTAT under Section 35G of the CEA, 1944 - petition dismissed being not maintainable.
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