Single Excise SCN With Multiple Hearing Dates Violates Section 33A; Orders Set Aside: Gujarat HC

Sri Sai Vishwas Polymers Vs Union of India & Ors. (Gujarat High Court) Whether the ex parte order be sustained when there is no proof of delivery of hearing notices as required under Section 37C? The petitioner is exporting gold jewellery. It availed benefit if advance replenishment scheme and claim rebate of duty on exported goods. Refund was allowed. The revenue filed appeal before commissioner (appeals) on the ground that the petitioner is not entitled for refund. Appellate authority held in favour of the Assessee. Revision application came to be filed before the Government of India (un...