2014 (4) TMI 949

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....ishra For the Respondent : C. S. C. ,A. K. Nigam, Ajai Bhanot ORDER Heard Sri Pankaj Bhatia, holding brief of Sri Nishant Mishra 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 5.9.2007 passed by the respondent No. 3, The Deputy/Assistant Commissioner, Customs & C....

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....en received on 29th August 2007 and the petitioner has filed the reply on 4th September, 2007, the copy of the reply is Annexure 03 to the writ petition. In the reply to show cause notice, apart from the challenge of the issue of the show cause notice on the ground that the rebate has already been allowed and by issuing a fresh show cause notice, the order cannot be reviewed. The petitioner has al....

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....led 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, while such raw materials did not arrive inside the factory premises of the petitioner, therefore, the claim of rebate has been rightly rejected. We have considered the rival submissions and perused the record. We are of the vi....

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....7 days time granted to file the reply appears to be less and in as much as the authority should have waited up to 6th September 2007, while the order was passed exparte on 05.09.2007. Moreover admittedly the documents relied upon in the show cause notice have not been provided to the petitioner. In view of the aforesaid facts and circumstances, without going into the merits of the case, we are ....