Aroma Chemicals Vs Union of India & Others (Allahabad High Court)
In the case before the Allahabad High Court, the petitioner challenged the order dated 5 September 2007 passed by the Deputy/Assistant Commissioner, Customs & Central Excise, Moradabad. The dispute arose from a show cause notice issued on 28 August 2007, served on the petitioner on 29 August 2007. The notice required the petitioner to respond within seven days, which the petitioner contended was unreasonably short compared to the usual thirty-day period for filing a reply. According to the petitioner, a reply was filed on 4 September 2007, whereas the respondents contended that it was received on 6 September 2007, after the impugned order had already been passed on 5 September 2007. The petitioner argued that the show cause notice was improper because the rebate had already been allowed, and no supporting details of the alleged intelligence report were provided to enable a proper response. The counsel emphasized that the order was passed ex parte before the expiry of the seven-day period, in violation of the principles of natural justice.
After reviewing the submissions and the record, the High Court held that the impugned order was indeed in violation of the principles of natural justice. The Court noted that the petitioner had received the notice on 29 August 2007 and had filed a reply on 4 September 2007, but the order was passed ex parte on 5 September 2007. Additionally, the documents relied upon in the show cause notice were not provided to the petitioner.
