9911796707
TMI Blog2023 (9) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner : Mr.Hari Radhakrishnan For the Respondent : Mrs.R.Hemalatha Senior Standing Counsel ORDER The petitioner has challenged the impugned assessment Order-in-Original No.82465/2021 dated 27.03.2021 in F.No.S.Misc/2/251/2016-DBK by the respondent seeking demand a sum of Rs. 43,65,403/- in respect of 154 shipping bills on which the petitioner had claimed duty draw back under provisions of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved on the petitioner's sister concern and it is only thereafter, the petitioner came to know that the impugned order has been passed by the respondent. Hence, the petitioner is rushed to this Court to quash the same. 4. That apart, the learned counsel appearing for the petitioner submits that there is non-application of mind in as much as the petitioner has given the details of the Bank Real ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, the respondent has left with no other option expect to confirm the demand proposed in the impugned order, dated 27.03.2021. 6. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior standing counsel for the respondent. I have also considered the affidavit and the counter affidavit filed by the respondent and perused the contents of the lette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annexures to the respondent within a period of 30 days from the date of receipt of a copy of this order. On receipt of such representation being furnished, the respondent shall consider the same and pass a fresh order on merits and in accordance with the law after providing an opportunity of personal hearing to the petitioner, within a period of two months thereafter. The entire proceedings shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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