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TMI Blog2015 (11) TMI 1463X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel ORDER Challenging the order of the respondent dated 21.04.2006 finalizing the provisional assessment on the ground that the petitioner company availed Customs Duty Exemption on the basis of forged project implementing authority certificates and the consequential levy of penalty, the petitioner is now before this court with this writ petition. 2. The case of the petitioner in brief is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed intimating the fact that personal hearing was fixed on 20.03.2006. On that day, a written submission had been made by the counsel for the petitioner and the counsel had sought time for submission of certain other documents and as such the case was adjourned to 12.04.2006. While so, the respondent passed the impugned order on 21.04.2006 without giving an opportunity of hearing and without follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case was adjourned to 12.04.2006. 6. The learned counsel for the petitioner specifically submitted before this court that for the hearing fixed on 12.04.2006 no intimation was given and no opportunity of hearing was afforded to the petitioner. 7. On the other hand, the learned standing counsel for the respondent would submit that, as a matter of fact, a notice was issued to the petitioner for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Customs Act, 1962 before the authority namely, Special Bench of the Customs, Excise and Service Tax Appellate Tribunal at New Delhi, within a period of three weeks from the date of receipt of a copy of this order. It is open to the petitioner to raise all the grounds including violation of principles of natural justice. On such filing of appeal, the authority concerned shall take the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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