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2020 (3) TMI 659 - HC - Central ExciseSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection on the ground that “the concerned investigative authority has submitted that the amount has neither been quantified nor communicated to the assessee” - Circular No.1071/4/2019-CX.8 dated 27th August, 2019 - HELD THAT:- Since in the present case, the petitioner has raised a plea that it was eligible to file an application despite the amount having been neither quantified nor communicated to the assessee by the Department till 30th June, 2019, this Court is of the view that an opportunity of hearing should have been given to the petitioner before passing any adverse order. The impugned communications dated 26th November, 2019 and 19th December, 2019 are set aside and the respondent no.1 is directed to decide the petitioner’s application after giving an opportunity of hearing to the petitioner. List the matter before respondent no.1 on 16th March, 2020 at 11.30 P.M. A reasoned order, after giving an opportunity of hearing, shall be passed by respondent no.1 on or before 25th March, 2020 - application disposed off.
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