TMI Blog2025 (3) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... , the material placed on record (Annexure - 3 & 4 to the petition) clearly indicates that the details of authorized signatories are different from the e-mail address on which the notices for personal hearing had been sent and therefore, sending of notices on e-mail address, which was abandoned and changed under intimation to the respondents, cannot be used by the respondents to indicate that despite notices for personal hearing, the petitioner did not appear. It is apparent that the order impugned dated 15.01.2025 has been passed without considering the response to the show cause notice, which was already on record, and without affording opportunity of personal hearing and as such, the same cannot be sustained. Conclusion - Once the reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 17.12.2024 for personal hearing, however, the said reminders were sent on the email address of the petitioner, which address had been changed under intimation to the respondents and therefore, for lack of notice regarding personal hearing, the petitioner could not appear. 3. Submission has been made that though reply to the show cause notice was filed, in the order impugned dated 15.01.2025 it has been indicated that the petitioner has not submitted its response to the show cause notice issued to it and that despite multiple opportunity of personal hearing, nobody appeared on its behalf and order impugned has been passed. 4. It has been submitted that non filing of the reply is factually incorrect as is evidenced by the receipt along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o allow the Noticee to present their defense but also to enable them to submit any relevant documents or evidence in support of their claims before the Adjudicating Authority. However, despite of these reasonable and ample opportunities, the Noticee neither appeared in response to the notices issued to them for personal hearings nor furnished any documentation or records pertaining to the case." 10. It has been indicated that no response to the show cause notice has been submitted and that despite reminders, nobody appeared for personal hearing. A look at Annexure-6 reveals the acknowledgement of having filed the reply on 30.08.2024. 11. Once the reply to the show cause notice was filed, the indication made in the order impugned that no r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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