TMI Blog2014 (9) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order would cause undue hardship, we are of the opinion that the matter requires reconsideration after giving an opportunity of being heard to the petitioner - Decided in favour of assessee. - Writ Petition No. 27770 of 2013 - - - Dated:- 25-9-2013 - G. Rohini and A. Ramalingeswara Rao, JJ. Shri Vedula Venkata Ramana, Senior Counsel, for the Petitioner. Shri V. Gopala Krishn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 alleging that the petitioner had clandestinely manufactured and cleared resin during the period from October, 2000 to October, 2003. 4. By the same order, dated 31-10-2011 a penalty of ₹ 3,00,000/- was imposed on the Managing Director in his individual capacity. Therefore, a separate appeal was filed before the 1st respondent by the Managing Director in his individual capacity so far ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in violation of the principles of natural justice since the said order was passed without notice to the petitioner. 8. A perusal of the impugned order itself shows that the appellant was not heard before passing the said order. The specific case of the petitioner is that no notice was served and thus the petitioner is deprived of an opportunity of being heard. In the impugned order, though it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Company in his individual capacity. Under the circumstances, we do not find any justifiable reason to disbelieve the plea that the petitioner had no knowledge about the hearing of the Stay Application No. 226 of 2012. 9. Be that as it may. The fact remains that the impugned order came to be passed without hearing the petitioner. Under the circumstances, particularly in view of the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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