2024 (8) TMI 1310

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....ounsel Appears  For the Respondent Nos. 1 and 4: Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, Appears. ORDER PER HON'BLE SRI JUSTICE SUJOY PAUL Sri M. Ramachandra Murthy, learned counsel appears for the petitioner and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, appears for respondent Nos. 1 and 4. 2. With the consent, finally heard. 3....

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....pondents that since he received the notice on the date of hearing itself, he may be given last opportunity of personal hearing. Without, considering the aforesaid, the Order-in-Original (OIO) is passed on 23.04.2024. 5. The singular prayer advanced by the learned counsel for the petitioner is that since the respondents themselves thought it proper to give third opportunity of personal hearing o....

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....3.2024. However, the fact that said notice was served on the petitioner on the date of hearing i.e. on 19.03.2024 itself is not in dispute. Thus, we find substance in the argument of learned counsel for the petitioner that said opportunity became illusory for the petitioner, because of service of notice on the same date. The respondents have not paid any heed to the petitioner's prompt communicati....