2014 (2) TMI 402

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....tioner. Mrs. Kalpalata B. Bharaswadkar, Advocate, for the Respondent. JUDGMENT Rule. Rule made returnable forthwith. Heard by consent of parties. 2. The background of the petition can be summarized as follows :- (a)  The petitioner is running an industry engaged in manufacturing of Pan Masala, Gutka, etc. (b)  It has opted for Compounded Levy Scheme for payment of ....

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....f liability towards payment of excise duty towards goods, which now cannot be sold due to barrier of law. (g)  Petitioner's application referred to above has been rejected by the impugned order dated 9th November, 2012. (h)  Petitioner is taking exception to the said order and claims re-hearing by dispensing with the alternate remedy. 3. Learned Advocate for respondents sta....

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....sp; Petitioner has efficacious alternate remedy. The writ petition is thus strongly opposed. 4. Petitioner's claim for remission is liable to be considered on its own merits. For enabling the petitioner to address the authority i.e. Respondent No. 2 on merits, it was necessary that the petitioner should have been given an intimation of hearing. The impugned order, prima facie, appears t....

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....ccept the statement made by and on behalf of the Respondent No. 2. In the result, we set aside the impugned order dated 9-11-2012. The case be relegated to the stage of hearing. Learned Senior Advocate for petitioner states on instructions that service of notice of hearing is waived for which petitioner would appear before the authority on 6th February, 2013. 9. On the date of hearing, the....