2017 (7) TMI 1303

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..... Heard Thiru.M.P.Senthil Kumar, learned counsel for the petitioner and Thiru.A.P.Srinivas, Senior Central Government Standing Counsel, for the http://www.judis.nic.inrespondents. 2. The petitioner has filed this Writ Petition challenging the order passed by the respondent dated 31.08.2003 by which, the respondent confirmed the payment of duty of Rs. 13,84,945/- under the provisions to Sub sectio .....

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..... mmissioner and therefore, the respondent had no jurisdiction to pass the impugned order. 4. On the first contention, this Court has carefully perused the impugned order. In paragraph 9, it is seen that the respondent has recorded as if the petitioner had failed to appear for the personal hearing on 18.9.2003 and therefore, the authority was constrained to decide the case based on the written subm .....

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