9911796707
TMI Blog2023 (5) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... ng opportunity of hearing, on the earlier date we had put the Petitioner to notice that indulgence, if any, of this nature would be subject to Petitioner demonstrating bonafide by depositing certain amount. The Petitioner had sated that 7.5% of the dues had the Petitioner filed an appeal would be 6 lacks and the Petitioner had deposited the amount of Rs. 4 lacks in the Registry of this Court. Considering the totality of the circumstances, it is opined that Petitioner has demonstrated his benefits and an opportunity needs to be given to the Petitioner to put forth his case. The proceedings stand restored to file of the concerned Commissioner. The amount of Rs. 4 lacks deposited in this Court stands transferred to the adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise duty amounted to Rs. 90,29,816/- and consequential penalty. 5. In the Petition, the Petitioner has averred that Petitioner did not receive any notice regarding the hearing. He stated that a lockdown was declared with some relaxation between March 2020 to December 2020 in view of the Covid-19 pandemic and the Petitioner had to keep the shop/factory close during the said period. Though virtual personal hearing was scheduled since no notice was received, Petitioner could not attend the hearing. The reply affidavit is filed by the Respondent Commissioner, wherein it is stated that notices of virtual hearing on 19 November 2020, 3 December 2020 and 14 December 2020 were sent to the Petitioner on the known address through the Regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manner provided in clause (a), by affixing a copy thereof, to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice, as the case may be, is intended; (c) if the decision, order, summons or notice cannot be served in the manner provided in clauses (a) and (b), by affixing a copy thereof on the notice board of the officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision or order passed or any summons or notice issued under this Act or the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, summons or notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that indulgence, if any, of this nature would be subject to Petitioner demonstrating bonafide by depositing certain amount. The Petitioner had sated that 7.5% of the dues had the Petitioner filed an appeal would be 6 lacks and the Petitioner had deposited the amount of Rs. 4 lacks in the Registry of this Court. Considering the totality of the circumstances which we have directed above, we are of the opinion that Petitioner has demonstrated his benefits and an opportunity needs to be given to the Petitioner to put forth his case. 9. Accordingly, the impugned order dated 24 December 2020 is quashed and set aside. The proceedings stand restored to file of the concerned Commissioner. The amount of Rs. 4 lacks deposited in this Court stands t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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