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TMI Blog2021 (10) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... ation should be made to the noticee for each opportunity of personal hearing. Further, it has been directed that separate letter for each hearing/extension should be issued on sufficient interval and if sufficient cause is shown in any stage of the proceedings, the Adjudicating Authority can adjourn the hearing for the reasons to be recorded in writing and no adjournment should be granted more than three times to the noticee. The procedure adopted by the first respondent in issuing a show cause notice and fixing three dates for personal hearing which are pre-fixed dates would fall foul of the above Circular. The facts clearly show that adequate opportunity was not afforded to the appellant. It may be true that the show cause notice is of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the provisions of the various enactments, especially in taxing statutes Courts will always be slow in entertaining the writ petitions. It is equally true that Courts have also drawn distinction to cases which can be entertained by way of a writ petition and carved out certain exceptions. One such exception is that there has been violation of principles of natural justice. The appellant before us has pitched their case on the ground of violation of principles of natural justice. The respondent issued notice dated 01.03.2021 referring to the show cause notice dated 10.03.2017 stating that as per the available records in the Office, the proof of realization of export proceeds for Shipping Bill with Drawback amounting to ₹ 13,63,336/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome functus officio and had no power to review this decision. Therefore, the appellant filed the writ petition challenging the said order which has been dismissed on the ground of availability of alternate remedy. 4.The learned counsel for the appellant submitted that the dates fixed for providing opportunity of personal hearing cannot be mechanically fixed and the opportunity of personal hearing is for the purpose of giving a fair opportunity to the noticee and in the instant case, three dates were pre-fixed by the first respondent even while issuing the show cause notice. The Central Board of Excise and Customs [CBEC] in Circular No.1053/2/2017- CX dated 10.03.2017 has issued a master circular on show cause notices, adjudication and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and if sufficient cause is shown in any stage of the proceedings, the Adjudicating Authority can adjourn the hearing for the reasons to be recorded in writing and no adjournment should be granted more than three times to the noticee. The procedure adopted by the first respondent in issuing a show cause notice and fixing three dates for personal hearing which are pre-fixed dates would fall foul of the above Circular. 6.The facts clearly show that adequate opportunity was not afforded to the appellant. It may be true that the show cause notice is of the year 2017, yet the Customs Department did not take any action till issuance of notice dated 01.03.2021. On receipt of the notice, the appellant sought for two weeks time to produce the Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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