TMI Blog2023 (3) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... t there has been any breach of the principles of natural justice. It is deemed appropriate to relegate the Petitioner to the remedy of appeal under section 35B of the said Act. Petition dismissed. - WRIT PETITION NO.1270 OF 2021 - - - Dated:- 8-3-2023 - NITIN JAMDAR AND ABHAY AHUJA, JJ. For the Petitioner : Mr. Sriram Sridharan, Advocate. For Respondents No.1 and 2. : Mr. Karan Adik with Ms. Sangeeta Yadav, Advocates. For Respondent No.3 : Mr. Jitendra Motwani with Ms. Sweta Rajan i/by M/s Economic Laws Practice, Advocates. P.C.:- 1. Heard learned counsel for the parties. 2. Petitioner is a company incorporated under the Companies Act, 1956 and inter-alia engaged in the business of exploration and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same with the Revenue. 5. On 25 May 2009 the Petitioner filed reply to the show cause notice. 6. On 29 November 2011 a personal hearing was scheduled which was attended on behalf of Petitioner. On 9 December 2011 Petitioner filed a written submission before the adjudicating authority. On 22 January 2021 the Respondent No.2 gave another communication for a personal hearing opportunity to the Petitioner on 28 January 2021, which was re-scheduled to 12 February 2021. On 11 February 2021 the Petitioner filed written submission before the Respondent No.2 wherein inter-alia Petitioner took ground for delay in adjudication. 7. On 12 February 2021 Petitioner was represented before the adjudicating authority and it was submitted that the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suo-moto but is a reasoned one and after giving an opportunity of hearing to the Petitioner. The learned counsel would submit that inspite of the delay, the notice s chance of defence was not marred. The learned counsel for the Revenue submits that in any event the contentions raised by the Petitioner in the writ petition can also be taken up in the appeal under section 35B of the Excise Act, 1944 (the said Act ). Learned counsel submits that writ petition be therefore dismissed. 10. We have heard the learned counsel and note from the impugned order-in-original that not only the Petitioner was represented during the adjudication of the show cause notice but defence submissions were also filed on its behalf. Admittedly, Petitioner has p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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