2014 (4) TMI 876

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....I., Raj Dev Tewari, S.K.Mishra ORDER Heard Sri Pankaj Bhatia, learned counsel for the petitioner and Sri B.K.S. Raghuvanshi, learned counsel for the State. By means of this writ petition, the petitioner is challenging the order dated 16.10.2007 passed by the respondent No. 3, Assistant Commissioner, Customs & Central Excise, Division Moradabad, Moradabad. The brief facts of the case ar....

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....cause notice dated 01.09.2007. The said averment made in reply, has no nexus with regard to the issue involved. The petitioner has been required to show cause within 7 days. In paragraph 19 of the writ petition, it is stated that the said show cause notice has been received on 03rd September, 2007 and the petitioner has filed the reply on 10th September, 2007, the copy of the reply is Annexure ....

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.... learned counsel submitted that from the order it appears that the reply was not filed by the petitioner and therefore, he proceeded to pass an ex parte order. Further, he submitted that since the CENVAT Credit has wrongly been availed on raw materials, which has been utilized in manufacturing of the product, on which the rebate has been claimed, as the such raw materials did not arrive inside the....

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.... Para 24 of the writ petition has been replied by 24 of counter affidavit, wherein filing of reply on 10.09.2007 has not been disputed. It is unfortunate that even though, the reply was received on 10th September, 2007 but in the impugned order, it is alleged that no reply has been filed and no request has been made for the personal hearing. In view of the aforesaid facts and circumstances, wit....