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2015 (8) TMI 905 - MADRAS HIGH COURT

2015 (8) TMI 905 - MADRAS HIGH COURT - 2015 (322) E.L.T. 237 (Mad.) - Validity of impugned order - Violation of principle of natural justice - Opportunity of hearing not granted - Held that:- The petitioner is correct in her submission that the respondents have passed the impugned order behind the back of the petitioner, without affording an opportunity of personal hearing. When the unit at Coimbatore was closed down way back in the year 2009, and thereafter, they have been functioning only from .....

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ER The petitioner has come forward with this Writ Petition challenging the order in original dated 30.11.2011 issued by the Additional Commissioner of Customs, Central Excise and Service Tax, Coimbatore, the first respondent herein, and the consequential recovery notice dated 4.2.2015, issued by the second respondent, on the ground that the order in original was an exparte order, passed without hearing the petitioner and such an order is against the principles of natural justice. According to th .....

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kadavu, Coimbatore 642 109, under the category of packaging services. It is submitted that the said unit at Coimbatore was closed in the year 2009. After closing down the office at Coimbatore, the office at Bombay alone is operating and all business activities are carried on from there. Therefore, even assuming that the respondents had issued notice to the office at Coimbatore, as contended earlier, since the said unit was closed down way back in the year 2009, it is clear that the order in orig .....

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