SIDDHANT CHEMICALS Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Sri Pankaj Bhatia, learned counsel for the petitioner and Sri B.K.S. Raghuvanshi, learned counsel for the State.

(2.) By means of this writ petition, the petitioner is challenging the order dated 16.10.2007 passed by the respondent No. 3, Assistant Commissioner, Customs & Central Excise, Division Moradabad, Moradabad.

(3.) The brief facts of the case are that the respondent has issued a show cause notice dated 01.09.2007 in respect of 20 claims of rebate, which have been served upon the petitioner on 03.09.2007. According to the petitioner, the reply of the said notice has been filed on 10.09.2007 and the impugned order has been passed on 16.10.2007. In paragraph 24 of the writ petition, it is submitted that the reply was served on the respondents on 10th September 2007. Paragraph 20 of the writ petition has been replied by respondent by paragraph 24 of the counter affidavit, wherein filing of the reply has not been disputed. It is further submitted that a copy of the reply to the show cause notice, is annexted as annexure 13 to the writ petition. where it is clearly stated that the petitioner has not given evidence in reply to the show cause notice dated 01.09.2007. The said averment made in reply, has no nexus with regard to the issue involved.