Surya Kant, J. - (1.) The first petitioner is a partnership firm and the second petitioner is its partner. The Directorate of Revenue Intelligence, Delhi Zonal Unit, served the petitioners with a show -cause notice dated 06.12.2010 (P -1) asking them to explain the alleged evasion of Export Duty and availment of Drawback and DFRC Duty Free Replacement Scheme in exporting consignments by misleading 'semi -finished leather' as 'finished leather'.
(2.) The petitioners are said to have submitted an interim reply on 25.04.2012 followed by their application dated 12/13.03.2013 seeking cross -examination of the witnesses and inspection of records, on the strength of which the show -cause notice dated 06.12.2010 was issued.
(3.) According to the petitioners, no action in the matter was taken until they received the reminder notice dated 09.12.2015 (P -5) to which they again replied on 14.12.2015 seeking cross -examination of the witnesses and inspection of the records. However, without accepting or rejecting their request, the petitioners are said to have been served with the final notice dated 09.02.2016 (P -10) to which they have again replied on 11.02.2016 (P -11) reiterating their old request.;