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TMI Blog2024 (1) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... stance or atleast there is no record to substantiate this fact. In the absence of any document to prove the service of notice on the petitioner, the Order-in-Original dated 01.11.2022, would not be sustainable and the same deserves to be and is accordingly set aside/quashed. Petition allowed. - HON BLE SRI JUSTICE P. SAM KOSHY AND HON BLE SRI JUSTICE N. TUKARAMJI For the Petitioner : Mr. Basa Chanakya, Learned Counsel. For the Respondents : Mr. Dominic Fernandez, learned Senior Standing Counsel for CBIC Appearing. ORDER (PER HON BLE SRI JUSTICE P.SAM KOSHY) Heard Mr. Basa Chanakya, learned counsel for the petitioner and Mr. Dominic Fernandez, learned Senior Standing Counsel for CBIC appearing for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued during the peak Covid period. Secondly, the proceedings were bad for the reason that there was no opportunity of personal hearing provided to the petitioner which again is mandated under the guidelines governing the field. 5. Learned counsel for the petitioner at the outset submits that the impugned order per se is in contravention to the master Circular issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, dated 10.03.2017. Referring to clause 14.3, the learned counsel further submits that the Circular of the Department itself categorically envisages providing of fair and reasonable opportunity for replying to the Show Cause Notice and also during the course of person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority may proceed to fix a date and time for personal hearing by himself or through an authorised representative. At least three opportunities of personal hearing should be given with sufficient interval of time so that the noticee may avail opportunity of being 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. 11. Given the factual matrix, as has been n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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