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TMI Blog2015 (1) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... y taking it up suddenly and disposing it of in the above manner. The authority could have fixed a date of hearing and given advance notice of the same to the Petitioners so as to enable the Petitioners to remain present and put forward its case effectively and properly. That has not been admittedly done. We do not see how a notice to recover the money could have been issued unless that was preceded by an order and in terms of the Act. That the proceedings are quasi-judicial and, therefore, a reasoned order was required to be passed is apparent. We do not find any such order and being passed after hearing the Petitioners. - In the event, the Petitioners deposit a sum of ₹ 5 Crores with the Respondents within a period of eight weeks fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year December 2010 to January 2011 under special drive carried out as per instructions of the Joint Secretary, Central Board of Excise and Customs, whereunder an order was passed on 13th October, 2010 nominating an Officer. However, the nominated officer did not comply with the principles of natural justice and confirmed the assessment. The Petitioners complain that the differential duty liability of ₹ 50 Crores is fastened on the Petitioners. It is in these circumstances that the present Writ Petition is filed and specifically aggrieved by the letters of demand which according to the Petitioners threaten to recover the sums coercively. 4. Mr. Shah appearing on behalf of the Petitioners reiterated the submissions based on the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. Merely because show cause notices have been issued and are pending adjudication would not justify a wholesale clearance of the matters pending adjudication and without complying with the minimum requirement of fairness, equity and justice. The foundation or the basic requirement of rule of law is that no adverse order is passed and visiting the party like the Petitioners with civil consequences, unless their defence is considered and the parties given an opportunity of hearing. In this case, the requirement of oral hearing has admittedly not been complied with. Merely because after the Petitioners responded the matter was pending for 14 months would not justify taking it up suddenly and disposing it of in the above manner. The authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be unconditional. Hence, in the event, the amount is deposited and proof thereof is produced only then the direction as aforesaid will come into force. In the event, there is a default committed then, the Petitioners shall not be entitled to any benefit of this order and thereafter the recovery by coercive means can proceed in accordance with law. We clarify that in the light of this opportunity being given and since the Petition is entertained, failure to deposit the money will not mean that the Petitioners can then resort to the statutory remedy of filing an Appeal. It is because the Petitioners are now not inclined to file Appeal and in the light of the admitted facts that we have entertained the Petition and passed the above order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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