2018 (12) TMI 1727

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....rzar S. Desai, for the Respondent. JUDGMENT Rule : Mr. Nirzar Desai, Learned Advocate waives service of notice of Rule on behalf of respondents. With the consent of the parties, the petition is taken up for final hearing today. 2. By way of this petition the petitioners challenges the Order-in-Original No. SRT/DIV-IV/ADJ-14/2018, dated 11-1-2018 passed by Respondent No. 3 - The Assis....

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....oners had replied to the show cause notice at the relevant time. After reply of the petitioners which was filed in the year 2005, no further development took place. The proceedings remained dormant for years together. In the meantime, the petitioners exited EOU and shut down their manufacturing activities. Their correspondence address was also changed duly notified to the department. Thereafter wi....

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....ted." 5. Pursuant to the notice the Principal Commissioner of Customs, Ahmedabad, filed an affidavit-in-reply on behalf of Respondent No. 1 denying the contentions raised in the petition. 6. It is contended on behalf of the petitioners that the impugned order is arbitrary, illegal and unreasonable as, though the show cause notice is issued in the year 2004 and the response/reply to....

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....passed in Special Civil Application No. 18235 of 2017 dated 15-3-2018 [2018 (362) E.L.T. 773 (Guj.)], and contended that keeping the adjudication proceedings for years together without any intimation to the petitioners and reactivating the same after a gap of nearly 14 years has resulted into miscarriage of justice. 7. Learned Advocate Mr. Nirzar Desai for the respondents contended that th....