2014 (4) TMI 950

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....atia For the Respondent : S. C.,A. S. G. I.,R. M. Pandey,S. K. Misra ORDER Heard Sri Pankaj Bhatia, learned counsel for the petitioner and Sri V.K.S. Raghuvanshi, learned counsel for the respondents. By means of this writ petition, the petitioner is challenging the orders dated 6.9.2007 passed by the respondent No. 3, Assistant Commissioner, Customs & Central Excise, Division Moradabad....

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....hem is out of wrongly and fraudulently availed CENVAT Credit against the inputs (raw materials) which had not been received in the factory of the party at all. 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 3rd September, 2007 and the petitioner has filed the reply on 6th Septe....

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.... counsel for the petitioner has made an allegation of the mala fide in the writ petition stating that the concerned officer was at Allahabad on 6.09.2007 for swearing of the affidavit in another writ petition, therefore, the order could not be passed on 6th September, 2007. But the same has not been considered. In the show cause notice, 7 days' time was allowed to file the reply. The notice it....

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....s in violation of the Principles of Natural Justice. The notice was issued on 30.07.2007. 7 days' time has been allowed to file the reply. Certain documents had been relied upon in the show cause notice. In paragraph 17 of the writ petition, it is stated that the said show cause notice has been received by the petitioner on 3rd September, 2007, therefore, the petitioner has 7 days' time to....