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TMI Blog2019 (7) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner in not attending the personal hearing would not absolve the Revenue from giving time of thirty days as stated in the notice, on serving the complete show cause notice on the parties. In these circumstances, there has been failure of principles of natural justice inasmuch as the petitioner has not been given sufficient opportunity to meet the show cause notice. In these circumstances, directing the parties to avail of alternative remedy would be unfair as original proceeding is itself in breach of natural justice. SCN restored to the file of Commissioner of Customs, respondent no.2, for fresh disposal in accordance with law - petition allowed. - WRIT PETITION No. 6368 OF 2019 - - - Dated:- 19-7-2019 - M.S. SANKLECHA, S. C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice as both these annexures were an integral part of the show cause notice as they are statements computing the demand. Annexures 'A' and 'B' were made available to the petitioner only on 4th June, 2018 while fixing the personal hearing of the show cause notice dated 15th December, 2016 on 27th June 2018. The petitioner by letter dated 26th June, 2018 requested the Commissioner to grant four weeks' time so as to file appropriate reply to the show cause notice dated 15th December, 2016 and thereafter, fix a personal hearing. Notwithstanding the aforesaid request respondent no.2 confirmed the show cause notice by order dated 13th July, 2018 without waiting for the petitioner's reply or even hearing the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner with the letter dated 30th May, 2018 and same was received by the petitioner only on 4th June, 2018. 6. The show cause notice dated 15th December, 2016, itself, gave the petitioner thirty(30) days time to respond to the notice. In the aforesaid circumstances, it is only after a complete notice is served upon the petitioner that the period of 30 days to file a reply to the notice would commence. In this case, the complete notice was undisputedly received by the petitioner only on 4th June, 2018 when annextures 'A' and 'B' were served upon the petitioner. The fact that the petitioner had not personally approached the revenue for soft copies of annextures 'A' and 'B' to the show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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