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2018 (4) TMI 779

sonable opportunity of being heard to the petitioner - Held that: - After the show cause notice was issued and the petitioner requested that the matter be taken up post second week of July, 2012, then, we do not see how the order was passed, particularly when the petitioner was notified the dates of hearing on 16th, 19th and 20th November, 2012. It is thus uncalled for and avoidable urgency and expediency in disposal of the proceedings, which prompts us to interfere with the order-in-original. - The rights and equities can be balanced by the petitioner being called upon to meet 50% of the demand in the show cause notice. The petitioner should, therefore, deposit a further sum of ₹ 5 lakhs within a period of four week from today wi .....

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ts raised a preliminary objection to the maintainability of the petition by submitting that the orders under challenge can be appealed to the Customs, Excise and Service Tax Appellate Tribunal and its Zonal Bench. There, the issues of the order-in-original being violative of principles of natural justice and the appeal being dismissed erroneously on account of limitation can be urged. Hence, we should not entertain the writ petition. 5. The only contention raised before us is that this petition should be entertained because the order-in-original dated 20th November, 2012 is passed without affording reasonable opportunity of being heard to the petitioner. It is, therefore, ex-facie illegal being contrary to the principles of fairness, justic .....

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order-in-original was passed and that is purported to be answered in the order-in-original. That it is the assessee's request for personal hearing, which was accepted. The hearing was scheduled in the second week of July, 2012. Earlier it was in October, 2011. The assessee failed to attend the same. 8. What we find from a reading of the order-in-original is that it is dated 20th November, 2012. If the record indicates that the assessee requested for a personal hearing after the second week of July, 2012, then, any dates of hearing scheduled prior to this month and date need not referred. That aspect is wholly irrelevant. The hearing was fixed on 29th, 30th and 31st October, 2011, but the assessee allegedly failing to attend the same has .....

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October, 2011. They are, admittedly, prior to the issuance of the show cause notice. After the show cause notice was issued and the petitioner requested that the matter be taken up post second week of July, 2012, then, we do not see how the order was passed, particularly when the petitioner was notified the dates of hearing on 16th, 19th and 20th November, 2012. It is thus uncalled for and avoidable urgency and expediency in disposal of the proceedings, which prompts us to interfere with the order-in-original. 10. It is in these circumstances, we are unable to agree with Mr. Jetly that this petition should not be entertained. We are mindful of the fact that this is a matter of collection of service tax and when part liability of three lakhs .....

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