2026 (4) TMI 611

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....ICE S SUNIL DUTT YADAV For the Petitioner: (By Sri. Dr. Sheetal Barkar., Advocate). For the Respondents: (By Sri. Jeevan J. Neeralgi., Advocate). ORAL ORDER The petitioner has sought for setting aside of the Order-in-Original at Annexure-'A' dated 23.12.2022 passed by respondent No. 2 as well as the notice of the order at Annexure-'B' dated 19.12.2025 passed by respondent No. 1. 2. ....

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....ions. 5. Admittedly, the order impugned is an ex-parte order with no reply to the show cause notice. The petitioner has also not availed of the opportunity of personal hearing. 6. This Court while disposing of the said petitions by remanding it to the stage of reply to the show cause notice had made certain observations to be kept in mind by the concerned Officials. The observations made fro....

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.... contentions including jurisdiction. All contentions of both sides on merits are kept open. 12. Needless to state, upon conclusion of proceedings, if any of the petitioners are still aggrieved, legal remedies are kept open. It is also clarified that wherever, replies to show-cause notice have not been made out, the same may be filed upon matter being relegated as noticed above. 1....

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.... to 35 in Column No. 2 of the table relating to challenge to Orders-in-Original are disposed off. The petitioners who are now relegated before the authorities concerned are at liberty to file their pleadings within a reasonable time as may be fixed by the Officers concerned. Wherever the matters are pending in appeal in light of the arrangement that is made, petitioners to file a memo for....