TMI Blog2020 (7) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... e nature was extended to the petitioner to respond to the show cause notice which was issued about 9-10 months back. If the petitioner had any genuine intentions of filing reply and not delaying the matter, petitioner would have availed the opportunity - thus the opportunity of reasonable in nature was extended to the petitioner before passing of the impugned order vide P/1. Petition dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that while imposing huge amount as aforesaid the least that was required was to afford an opportunity of being heard to the petitioner. It is submitted that in the absence of said opportunity the impugned order deserves to be set-aside with direction to the competent authority to re-hear the petitioner and then pass a fresh order. Learned counsel for the UOI after seeking instructions sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al hearing to the petitioner. It is informed that vide P/5 dated 29.01.2020, petitioner has sought time till 15.02.2020 to file reply. It is lastly submitted that despite the aforesaid, petitioner failed to avail the opportunity extended for hearing and therefore, the Competent Authority was compelled for reasons attributed to the petitioner to pass impugned order dated 24.02.2020 vide P/1. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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