TMI Blog2014 (2) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... have been given an intimation of hearing. The impugned order, prima facie, appears to have been passed without any formal hearing - rejection of remission would attract pecuniary liability hearing to the petitioner would have advanced the cause of justice - we set aside the impugned order dated 9-11-2012. The case be relegated to the stage of hearing - We, therefore, direct that the application fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing capacity. (c) The petitioner has pecuniary liability of around Rs. 17,11,77,419/- (Rupees Seventeen Crores Eleven Lakhs Seventy-seven Thousand Four Hundred Nineteen only), by the end of July, 2012 towards immediate preceding assessments apart from other liabilities. (d) Due to change in policy by the Government of Maharashtra sometime in July, 2012, the petitioner had to suspe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of recent origin i.e. 30-10-2012. Therefore, there is no urgency of hearing the petition by dispensing with alternate remedy. (b) The concession of remission does not apply to the cases where the assessee is liable to be governed by compounded levy of taxes under Section 3A of the Central Excise Act, 1944. (c) Petitioner is a habitual defaulter. (d) The application for remission is bela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty hearing to the petitioner would have advanced the cause of justice. 6. Therefore, we had called upon Mrs. Bharaswadkar, Standing Counsel for the Respondent No. 5 to take instructions as to whether case could be relegated to the stage of hearing and for passing fresh order. 7. In response to the query by this Court, learned Advocate for respondents has taken instructions and, upon instructio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for remission Annexure F (Page No. 99) to the petition would be heard and decided by Respondent No. 2 after giving an opportunity of hearing to the petitioner on all points. 11. We make it clear that we have not done any adjudication about respective claims and contentions and all points are kept open. 12. Rule made absolute in above terms with no orders as to costs. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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