2021 (4) TMI 691

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on to fulfil certain obligations. The petitioner's stand is that they had discharged all the obligations. The petitioner had also furnished discharge certificates. While so, the second respondent herein issued show cause notice dated 14.11.2017 alleging that the petitioner had obtained discharge certificates by fraudulent misrepresentation. The petitioner submitted their reply in response to the show cause notice. Thereafter, personal hearing was also granted. Rejecting the stand taken by the petitioner, the first respondent passed final orders imposing the differential duty as well as penalty vide order dated 01.12.2020. Challenging the same, these writ petitions have been filed. 2.The respondents oppose the writ prayer. They have al....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ments were relied on by the adjudicating authority. The request for cross-examination was rejected. Thus, there has been violation of principles of natural justice. When it can be demonstrated that the principles of natural justice have been infringed, then, certainly, a Writ Court can entertain petition under Article 226 of the Constitution of India and availability of the alternative remedy may not really come in the way. She convincingly overcame the authoritative decision cited by the learned standing counsel in Glaxo Smith Kline Consumer Health Care Limited by pointing out that the impugned order was passed on 01.12.2020 and the writ petition was filed on 08.01.2021. The Hon'ble Supreme Court in the said decision even while overr....