TMI Blog2017 (10) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority and verify the relevant evidence produced by them. The said order, therefore, cannot be sustained and deserves to be set aside. The Quasi Judicial Revenue Authorities while assigned the job of collection of Revenue in accordance with law need not act in a rash manner and throw the principles of natural justice to winds like it has been done in the present case and this Court does not find any justification for fixing three consecutive dates for personal hearing on 06/10/2015, 07/10/2015 and 08/10/2015 and then closing the opportunity for the petitioner Company to defend its case and passing an ex- parte order. The ends of justice cannot be met merely because an order raising a demand of tax or duty is passed by the Authority c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken over by the Banks under the provisions of the Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 on 15/04/2015, and these notices were received only through watchman of the Bank upon whom the said notice was served and soon upon coming to know of the said Show Cause Notice, the petitioner Company filed through their counsel a reply to the said Show Cause Notice vide Annexure P dated 13/11/2015, inter alia contending that the export obligations in pursuance of the import made by the petitioner Company exempting them from Customs Duty had already been complied with by the petitioner Company and the relevant evidence on that was also produced. But before such reply could be taken on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dequate opportunity has been given to the assessee concerned but also there has been due and reasonable application of mind on the part of the Authority concerned before raising such demand. Such Authorities who pass such kind of orders only add to the volume of litigation for the Constitutional Courts or higher Appellate Authorities rather than genuinely serving the cause of the Revenue or the Government. Such tendency of the quasi- judicial Authorities cannot be encouraged. Their powers to pass orders within the frame work of law is understood and appreciated, but exceptionally when the Courts take up such cases for scrutiny under extra-ordinary jurisdiction, if the breach of principles of natural justice is glaring, the Courts cannot shu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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