9911796707
TMI Blog2014 (4) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... e reply was filed on 4.09.2007. In paragraph 16 of the writ petition, it is stated that the reply of the show cause notice was filed, which has been replied by the paragraph 18 that the reply was not filed within time. It is further stated that it has been replied on 6th September, 2007 when the order was passed. The 7 days time granted to file the reply appears to be less and in as much as the authority should have waited up to 6th September 2007, while the order was passed exparte on 05.09.2007. Moreover admittedly the documents relied upon in the show cause notice have not been provided to the petitioner. - Matter remanded back - Decided in favour of assessee. - Writ Tax No. - 1535 of 2007 - - - Dated:- 9-4-2014 - Hon'ble Rajes Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue of the show cause notice on the ground that the rebate has already been allowed and by issuing a fresh show cause notice, the order cannot be reviewed. The petitioner has also stated that no details of alleged intelligence report has been provided so as to enable the petitioner to file/contest the allegations. The petitioner requested that the relied upon documents and the intelligence report be provided to the noticee immediately. The impugned order has been passed on 5th September, 2007. The learned counsel for the petitioner submitted in the show cause notice, 7 days' time was allowed to file the reply which was too short, while normally 30 days time is allowed. The notice itself was served on 29.08.2007, therefore, the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the authority should have waited up to 6th September 2007, while the order was passed exparte on 05.09.2007. Moreover admittedly the documents relied upon in the show cause notice have not been provided to the petitioner. In view of the aforesaid facts and circumstances, without going into the merits of the case, we are of the view that the impugned order has been passed without giving proper and reasonable opportunity of hearing to the petitioner, therefore, the impugned order liable to be set aside and is hereby set aside. In the interest of justice the matter is relegated to Adjudicating Authority to pass fresh order after giving opportunity of hearing in accordance with law. Adjudicating Authority is directed to pass order withi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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