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2021 Supreme(Guj) 874

SONIA GOKANI, RAJENDRA M.SAREEN
PRANATHARTHIHARAN SREEDHARAN – Appellant
Versus
UNION OF INDIA – Respondent


Advocates Appeared:
For The Appellant : MR DHAVAL SHAH, MR. S S IYER
For The Respondent: MR ANKIT SHAH, MR UTKARSH R SHARMA

ORDER :

RAJENDRA M. SAREEN, J.

1. This is a petition where the challenge is made to the legality and validity of ex-parte order in original no. VADEXCUS- 002-COM-018-18-19 dated 28.02.2019 passed by respondent no.3 – Principal Commissioner of Central Excise and GST, Vadodara-II imposing personal penalty on the petitioner without service of show cause notice and without service of notices of personal hearing.

2. Briefly the facts shorn of details are as follows: -

    2.1. The petitioner is a technocrat with over 37 years experience in manufacturing industries. He is an electrical engineer having experience in manufacturing of electric products. The petitioner was with one M/s. W.S. Industries Unit for over three decades. M/s. W.S. Industries Group was manufacturing range of products for Transmission and Distribution Applications of Power Sector.

2.2. The petitioner joined Diamond Power Transformers Ltd. (DPTL), Vadodara in August, 2012 as a Director (Operations). He was only an employee with designation as Director (Operations) and has no Board of Directors level position in DPTL. He was heading the operations of the transformer business, more on power transformer business for power transfo

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