TaxTMI 
TaxTMI 
2006 (4) TMI 46
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.... differential duty of Rs. 2,99,91,236/- along with interest. The Commissioner ordered appropriation of Rs. 1.75 crores deposited by the petitioner on 6th July, 2002 and the recovery of the remaining amount. The Commissioner also ordered confiscation of the goods but since those were cleared provisionally, the order of redemption on payment of fine of Rs. 1,00,00,000/- in lieu of confiscation was made. The Commissioner further imposed penalty of Rs. 2,99,91,236/-. 5.That the order-in-original dated 28th December, 2005 is appellable under Section 129 is not in question. Ordinarily, we would have relegated the petitioner to pursue the statutory remedy of appeal under Section 129, however, in view of the facts that we indicate hereinafter, w....
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....or its part, never received, prior to this date, any Show Cause Notice dated 1-11-04". 7. In reply-affidavit, there is no specific denial to the aforesaid averment. The senior counsel for the Revenue submitted that the show-cause notice dated 1st November, 2004 was sent to the petitioner by Speed Post. There is nothing on record to substantiate it. In the circumstances, it has to be assumed that the show-cause notice dated 1st November, 2004 was not received by the petitioner and it was only when the petitioner received the letter dated 14th October, 2005 that they came to know about the show-cause notice dated 1st November, 2004. 8.Upon receipt of the letter dated 14th October, 2005, immediately thereafter vide letter dated 19th Octo....
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....29th November, 2005, the petitioner again requested for return of unrelied documents for their defence to the show-cause notice. The petitioner claims to have reiterated the request for return of unrelied documents vide letters dated 30th November, 2005, 9th December, 2005 and 16th December, 2005. It was only on 16th December, 2005 that the petitioner was informed that the unrelied documents can be collected on any working day with prior appointment. The petitioner was also informed vide letter dated 16th December, 2005 that the personal hearing has been fixed on 26th December, 2005. 10.The petitioner collected the unrelied documents on 21st December, 2005 and on that very day requested for one month's time for reply to the show-cause no....
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....y on 16th December, 2005 that the petitioner was informed that the unrelied documents can be collected on any working day with prior appointment and that personal hearing was fixed on 26th December, 2005. The unrelied documents were collected by the petitioner on 21st December, 2005 and sought for one month's time to reply to the show cause notice and for postponing the hearing of the matter. However, the matter was decided and order-in-original was passed on 28th December, 2005. 14.Vide circular dated 13th June, 1988 issued by the Department of Revenue, Ministry of Finance, Government of India, directions have been issued to the concerned officers in relation to the seized documents and return thereof, that in order to avoid the complai....