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of The HC held that the impugned order was vitiated by violation of natural justice, as the respondent failed to comply with the CBIC Circular mandating three personal hearings with sufficient intervals and separate notices for each. The petitioner's reply dated 18.05.2024, which contested the classification, was improperly disregarded despite being received well before the order dated 17.10.2024. The respondent erroneously stated no reply was received, indicating non-application of mind. Consequently, the HC set aside the impugned order and remanded the matter for fresh adjudication on merits, directing the respondent to conduct three personal hearings in compliance with the Circular and principles of natural justice within a timeframe fixed by the Court. The petition was allowed accordingly.
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