AROMA CHEMICALS Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD Sri Pankaj Bhatia, holding brief of Sri Nishant Mishra learned counsel for the petitioner and Sri B.K.S. Raghuvanshi, learned counsel for the State. By means of this writ petition, the petitioner is challenging the order, dated 5 -9 -2007 passed by the respondent No. 3. The Deputy/Assistant Commissioner, Customs and Central Excise, Division Moradabad, Moradabad.

(2.) THE brief facts of the case are that the respondent No. 3 has issued a show cause notice, dated 28 -8 -2007, which has been served upon the petitioner on 29 -8 -2007. According to the petitioner, reply was filed on 4 -9 -2007. However, it is a case of the respondent that the reply has been received on 6 -9 -2007 and the impugned order has been passed on 5 -9 -2007. Learned counsel for the petitioner submitted that in the show cause notice, seven days time has been given to file reply, which expires on 5 -9 -2007, which was very short and normally 30 days time is allowed to file the reply.

(3.) THE petitioner has been required to show cause within 7 days. In paragraph 17 of the writ petition, it is stated that the said show cause notice has been received on 29th August 2007 and the petitioner has filed the reply on 4th September, 2007, the copy of the reply is Annexure 03 to the writ petition, in the reply to show cause notice, apart from the challenge of the issue of the show cause notice on the ground that the rebate has already been allowed and by issuing a fresh show cause notice, the order cannot be reviewed. The petitioner has also stated that no details of alleged intelligence report has been provided so as to enable the petitioner to file/contest the allegations. The petitioner requested that the relied upon documents and the intelligence report be provided to the noticee immediately. The impugned order has been passed on 5th September, 2007.