2024 (4) TMI 833

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....toms<br>BHARGAV D. KARIA AND NIRAL R. MEHTA, JJ. Shri Nikunt K. Raval, for the Petitioner. Shri Dhaval D. Vyas, for the Respondent. ORDER [Order per : Bhargav D. Karia, J.]. - Order in C.A. (For Condonation of Delay) No. 2 of 2020 : Heard Learned Senior Standing Counsel Mr. Nikunt Raval for the applicant and Learned Advocate Mr. Pratik Khubchandani for Learned Advocate Mr. Dhaval Vyas ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt No. 2 has prayed for recalling the order dated 21-1-2019, whereby the Special Civil Application No. 7143 of 2018 [2019 (370) E.L.T. 269 (Guj.)] by reasoned order on the ground that the show-cause notice was kept in call book for 14 years and thereafter resurrected and the order dated 10-4-2018 confirming the demand was passed without considering the written submissions of the petitioner. It was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ears is factually incorrect. It was submitted that in the present case, show cause notice was never transferred to the call book by the Customs Commissioner, Ahmedabad when the case was transferred for adjudication by notification dated 25-10-2016 and the delay could be due to any reason. It was therefore submitted that, it can be said that the delay can be attributed to the original petitioner de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ces were issued to the petitioner to adjudicate the show cause notice. It is his submission that the show cause notice was issued to M/s. Western Silks and the petitioner was proprietor of the said firm and by the said show cause notice asked the petitioner to show cause as stated in said notice dated 29-12-2003. He also submitted that the petitioner was given sufficient opportunity of hearing, bu....