K.K.SASIDHARAN, R.SUBRAMANIAN
India Cements Ltd. – Appellant
Versus
Union of India, Rep. by its Secretary, Department of Revenue – Respondent
R. SUBRAMANIAN, J.
1. This intra-Court appeal has been filed by the petitioner in W.P. No. 1748 of 2017 challenging the dismissal of the said Writ Petition by the learned Single Judge on 02.03.2017.
2. The facts that led to the filing of the Writ Petition are as follows:-
The 2nd respondent in the appeal issued a show cause notice to the appellant and others on 27.02.2015, alleging certain contraventions of the provisions of Section 3(a) and 4 of the Foreign Exchange Management Act, 1999. The appellant sent a reply to the said show cause notice on 19.06.2015. After the receipt of the reply, the 2nd respondent issued the impugned proceedings dated 04.11.2016 requiring the appellant to appear for a personal hearing on 24.11.2016 at 14.00 hours. It is this notice that is challenged by the appellant before the Writ Court.
3. The sum and substance of the contentions of the appellant before the Writ Court were that the Authority viz. the 2nd respondent chose to issue a notice for personal hearing dated 04.11.2016 without adhering to Rule 4 of the Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000. According to the appellant, Rule 4 requires the 2nd respon
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