TMI Blog2021 (2) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... are quite contested and one of them is the present matter also. So far as the request of cross examination made by the petitioner dated 19.8.2020 is concerned, we notice that in the Order-in-Original itself, the authority concerned has denied such right to the petitioner without passing any separate order even on noticing the decision of this Court in case of Mahek Glazes Pvt. Ltd. [ 2013 (7) TMI 128 - GUJARAT HIGH COURT ]. Accordingly, let notice for final disposal as well as for interim relief be issued, returnable on 16.2.2021. - R/SPECIAL CIVIL APPLICATION NO. 2541, 2542 of 2021 - - - Dated:- 9-2-2021 - HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MS. JUSTICE SANGEETA K. VISHEN Appearance: MR.H.G. DHARMADHI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Anr. reported in 2014 (300) ELT 25 (Guj.). 4. Serious grievance on the part of the petitioner is that not only there has been no specific order passed by the concerned authority denying the opportunity of cross examination to the petitioner, it has chosen to decide both the show cause notices in a common order, which has been passed on dated 4.9.2020 without even availing opportunity of hearing; when, in fact, there had been no hearing that had been initiated so far as show cause notice dated 2.4.2018 is concerned and the virtual hearing had taken place in relation to the first show cause notice dated 28.7.2016. 5. The petitioner is, therefore, before this Court seeking to question the Order-in-Original on essentially three grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eased to restrain the Commissioner of CGST Central Excise, Ahmedabad, the 2nd Respondent herein, from initiating recovery proceeding based on impugned Order In Original. No. AHM-EXCUS-003-COM-027- 28-20-21 dated 04/09/2020 (Annexure-A); (E) An ex-parte ad-interim relief in terms of prayer (D) above may kindly be granted; (F) Any other further relief as may be deemed fit in the facts and circumstances of the case may also please be granted. 6. We have heard learned advocate, Mr.H.G. Dharmadhikari along with learned advocate, Mr.Dhaval Shah for the petitioner, who have taken us through the entire voluminous record. 7. On hearing the learned counsels for the petitioner as also noticing their challenges raised before this C ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
