TMI Blog2017 (3) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... o doubt, the petitioner did not place the required materials at the time of personal hearing, for which also, the petitioner has stated some reason to condone such absence as it is contended that the SCN was not brought to the knowledge of the petitioner by the petitioner's staff who received the same - petition disposed off. - Writ Petition No.38668 of 2015 and M.P.No.1 of 2015 - - - Dated:- 9-3-2017 - K. Ravichandrabaabu, J. For Petitioner : Mr.M.Sivavarthanan For Respondents : Ms.Hema Murali Krishna ORDER The petitioner is the manufacturer and exporter of knitting garments. During the month of December, 2010, the petitioner exported goods for an amount of ₹ 19,53,468/- under 4 shipping bills, viz., (1) Shippin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sum of ₹ 2,46,250/- by way of demand draft dated 25.10.2014 and further a sum of ₹ 13,363/- towards penalty by way of demand draft dated 25.10.2014 with a representation dated 17.11.2014 requesting the respondent to set right the issue and arrange to revoke the suspended shipping bills for duty drawback. 4. Learned counsel for the petitioner submitted that only reason for passing the impugned order in original was that the petitioner has failed to produce proof of realising the sale proceeds within the due date in respect of the above shipping bills and therefore, the respondent can be directed to consider the case of the petitioner as set out in the above representation dated 17.11.2014 in view of the fact that the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3038FODBC105135 29.12.2010 2. 1975938/13.12.2010 05.01.2011 3038FODBC105137 05.01.2011 3. 2020921/18.12.2010 14.01.2011 3038FODBC105143 14.01.2011 4. 2127687/31.12.2010 01.02.2011 3038FODBC115004 01.02.2011 9. However, now the authenticity of the said certificates have been verified with the concerned bank (M/s. Vijaya Bank, Tirupur). The Bank has confirmed the above referred certificate authenticity vide letter dated 31.01. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the due date, the fact remains that the petitioner had in fact received the foreign exchange within the stipulated time and the said fact is evident from the counter affidavit filed by the respondent at paragraph Nos.8 and 9 as extracted supra. 8. It is specifically admitted by the respondent, based on the Bank confirmation that the petitioner has fulfilled the export obligations. No doubt, the petitioner did not place the required materials at the time of personal hearing, for which also, the petitioner has stated some reason to condone such absence as it is contended that the show cause notice was not brought to the knowledge of the petitioner by the petitioner's staff who received the same. In any event, as the reason set out in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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