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TMI Blog2018 (12) TMI 1727X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGMENT Rule : Mr. Nirzar Desai, Learned Advocate waives service of notice of Rule on behalf of respondents. With the consent of the parties, the petition is taken up for final hearing today. 2. By way of this petition the petitioners challenges the Order-in-Original No. SRT/DIV-IV/ADJ-14/2018, dated 11-1-2018 passed by Respondent No. 3 - The Assistant Commissioner of CGST and Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant time. After reply of the petitioners which was filed in the year 2005, no further development took place. The proceedings remained dormant for years together. In the meantime, the petitioners exited EOU and shut down their manufacturing activities. Their correspondence address was also changed duly notified to the department. Thereafter without any further notice of personal hearing being s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms, Ahmedabad, filed an affidavit-in-reply on behalf of Respondent No. 1 denying the contentions raised in the petition. 6. It is contended on behalf of the petitioners that the impugned order is arbitrary, illegal and unreasonable as, though the show cause notice is issued in the year 2004 and the response/reply to the same was filed by the petitioners in the year 2005, it has not been adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) E.L.T. 773 (Guj.)], and contended that keeping the adjudication proceedings for years together without any intimation to the petitioners and reactivating the same after a gap of nearly 14 years has resulted into miscarriage of justice. 7. Learned Advocate Mr. Nirzar Desai for the respondents contended that the department has carried the decision rendered in Siddhi Vinayak Syntex Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation, without there being any fault on the part of the petitioners and the issue is covered by the decision relied on by the petitioners as referred to hereinabove, the petition is required to be allowed. The Order-in-Original No. SRT/DIV-IV/ADJ-14/2018, dated 11-1-2018 passed by Respondent No. 3 - the Assistant Commissioner of CGST and Central Excise, Division-IV, Surat, and the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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