THE HON’BLE SMT. JUSTICE T. MEENA KUMARI and THE HON’BLE Ms. JUSTICE G. ROHINI WRIT PETITION No. 1939 of 2008 O R D E R: (Per the Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed mainly challenging the notices dated 7.1.2008 and 10.1.2008 issued by respondent No.3 as illegal and arbitrary. By the impugned notices, the petitioner was afforded personal hearing before respondent No.3 in connection with the show-cause notice OR No. 93/2007-Commr-Adj. dated 31.11.2007 issued by the Commissioner of Customs & Central Excise, Hyderabad-IV Commissionerate, Hyderabad initiating recovery of credit of Rs.88.06 lakhs alleged to have been irregularly availed during the period from 2005-06 to 6.6.2007 in contravention of Rule 2(k) and Rule 3(1) of the Cenvat Credit Rules, 2004. Heard the learned counsel for the parties and perused the material available on record. As could be seen from the material available on record, the notice dated 7.1.2008 is the opportunity given to the petitioner for personal hearing on 11.1.2008 in the issue of proposed deterrent action in terms of Notification No. 32/206-CE NT dated 30.12.2006. By the said notice, the petitioner was requested to appear before the Chief Commissioner and plead the case either personally or through counsel. However, the petitioner addressed letter dated 9.1.2008 requesting for postponement of personal hearing scheduled on 11.1.2008. Accordingly, vide notice dated 10.1.2008, the petitioner was informed that the Chief Commissioner granted time to the petitioner for personal hearing on 24.1.2008. The petitioner, instead of availing the said opportunity of personal hearing, rushed to this Court by filing this writ petition challenging the said notices. As the notices which are impugned in this writ petition are only notices granting personal hearing to the petitioner, we do not find any merit in this writ petition. The writ petition fails. It is accordingly dismissed. ____________________ T.MEENA KUMARI, J. ____________ G.ROHINI, J. February 4, 2008 MVB.