M/S Gupta Impex vs Union Of India & Another on 26 May, 2010
"Learned counsel for the petitioner says that the
impugned order has been passed without giving an
opportunity of hearing to the petitioner and in similar
circumstances, this Court interfered with a similar order in
Sonia Overseas (P) Ltd. v. Union of India 2009(241)
ELT 38.