TMI Blog2016 (7) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no postal acknowledgement produced to show that the notices were received by the petitioner. Copy of the Despatch Register has been produced and in the said sheet of paper, name of the petitioner is shown in Serial No.6, though there is no signature and seal 'despatched on'. There is no date and the date has been mentioned on the top of the page. Held that:- It cannot be disputed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner should be given one more opportunity. - Matter remanded back. - W.P.No.20083 of 2016, W.M.P.No.17308 of 2016 - - - Dated:- 20-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. A. Mohamed Ismail For the Respondents : Mr. Vikram Ramakrishnan Senior Panel Counsel ORDER Heard Mr. A. Mohamed Ismal, learned counsel for the petitioner and Mr.Vikram Ramakrishnan, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it is stated that the first notice was sent on 15.10.2015, which is a show-cause notice proposing to recover drawback for non-realization of export proceeds. The petitioner was granted time to file objections and also to appear for a personal hearing. According to the Department, this notice was despatched on 19.10.2015. The second notice is said to have been issued on 30.12.2015, fixing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed all their activities and the filing procedure has been fully automized, remittances are received by e-payment and they are fully in tune with the concept of e-governance, as propounded by the Government of India. If such is the case, this Court fails to understand why they should follow the archaic practice of maintaining manual despatch book, which do not contain the required particulars. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2016. However, in the postal acknowledgement, the date is mentioned as 19.05.2016. This delay also has not been explained by the respondent. Accordingly, this writ petition is allowed and the impugned order dated 11.03.2016 is set aside and the matter is remanded to the first respondent for fresh consideration, who shall issue a notice to the petitioner, grant an opportunity of personal hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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