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M/s. Confidence Petroleum India Ltd. Versus Additional Commissioner of Customs, Central Excise and Service Tax, Coimbatore, Superintendent Office of the Commissioner of Central Excise and Customs, Nagpur

2015 (8) TMI 905 - MADRAS HIGH COURT

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 petitione .....

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use notice to the Coimbatore address and then passing an exparte order, behind the back of the petitioner therefore, the order in original dated 30.11.2011 is quashed. Consequently, the recovery notice dated 4.2.2015 is also quashed. - Matter remande .....

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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, .....

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for personal hearing. Since the recovery notice is a consequential order of the order in original, the same is liable to be quashed. 2. The learned counsel for the petitioner submitted that the petitioner was engaged in the activity of bottling of LP .....

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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 th .....

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ing to the petitioner, the same is liable to be set aside. The learned counsel prayed that the respondents may be directed to provide all reasonable opportunities to the petitioner. 3. Mr. A.P. Srinivas, learned Standing Counsel for the respondents s .....

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complete the final order of assessment. 4. After hearing the parties, this Court is of the view that the learned counsel for the petitioner is correct in her submission that the respondents have passed the impugned order behind the back of the petit .....

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