2013 (12) TMI 1636

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.... ORDER P.C. : At the request of the parties, the petition is disposed of at the stage of admission. 2. In this petition under Article 226 of the Constitution of India the petitioners have challenged : (i) the Board Circular No. 24/2011-Cus., dated 31 May 2011 regarding the transfer of function of adjudication to the Additional Commissioner even in cases where show cause notices were issued....

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....or identification. 4. Learned Counsel for the petitioners submit that the petitioners did not get reasonable opportunity of placing their case before the Adjudicating Officer because the last hearing was fixed on 28 January 2013 but the notices were served upon the petitioners only on 28 January 2013 itself. Therefore, the petitioners could not appear before the Adjudicating Authority and th....

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.... of hearing nor they are in a position to show the service of the order-in-original, dated 19 February 2013 upon the petitioners. In these circumstances, we set aside the impugned order, dated 19 February 2013 with directions to the Adjudicating Authority respondent No. 3 to give an opportunity of hearing to the petitioners and thereafter decide all the issues raised in the show cause notice, date....