2014 (10) TMI 131

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng extension of time. But the respondent, without considering the same, has straightaway passed the impugned order. Further, though the petitioner claims exemption, the same has also not been considered by the respondent - Admittedly, the claim of exemption has to be considered only by the authority. In that context, I am inclined to set aside the impugned order. Accordingly, the writ petition is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . 4. It is the contention of the learned counsel for the petitioner that even though the petitioner sent a reply requesting to grant 30 days time as against the show cause notice, the respondent neither accepted nor rejected the same. It is also the contention of the learned counsel for the petitioner that the respondent has straightway passed the impugned order, without affording an opportunit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ounsel appearing either side. 7. The only grievance of the petitioner is that before passing the impugned order, an opportunity of personal hearing was not given to them especially, when they claim for exemption with regard to certain items. 8. Admittedly, as against the show cause notice dated 10.1.2014, the petitioner sent a reply dated 16.1.2014 and 15.2.2014 seeking extension of time. Bu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X