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TMI Blog2022 (1) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... re adopted by the respondent is clearly contrary to the circular issued by Central Board of Excise Customs vide Circular No.1053/2/2017-CX, dated 10.03.2017. The case is remitted back to the respondent to pass speaking order within a period of four week from the date of receipt of a copy of this order - Petition allowed by way of remand. - W.P.No.25880 of 2021 And W.M.P.No.27352 of 2021 - - - Dated:- 20-12-2021 - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.S.Baskaran For the Respondent : Mr.Rajendran Raghavan Senior Standing Counsel ORDER Mr.Rajendran Raghavan, learned Senior Standing Counsel takes notice on behalf of the respondent. 2. The petitioner was issued with a Show Cause Notice dated 21. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of personal hearing. In fact separate letter for each hearing/extension should be issued at sufficient interval. The Adjudicating authority may, if sufficient cause is shown, at any stage of proceeding adjourn the hearing for reasons to be recorded in writing. However, no such adjournment shall be granted more than three times to a noticee. 6. The learned counsel for the petitioner therefore prays that the impugned order be set aside and the matter be remitted back to the respondent to pass appropriate orders. 7. The learned Senior Standing Counsel for the respondent submits that the respondent have filed counter. It is further submitted that the petitioner is having an alternate remedy before the Appellate Commissioner in terms of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing heard. Separate communications should be made to the noticee for each opportunity of personal hearing. In fact separate letter for each hearing/extension should be issued at sufficient interval. The Adjudicating authority may, if sufficient cause is shown, at any stage of proceeding adjourn the hearing for reasons to be recorded in writing. However, no such adjournment shall be granted more than three times to a noticee. 12. The procedure adopted in fixing the personal hearing immediately after issuance of the show cause notice without giving adequate time to the petitioner to reply, itself shows that the respondent was in a hurry to pass orders mechanically. Indeed the order passed by the respondent is mechanical as there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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