Na'aseh Vi-nishma On Purim

We all know that on Purim the Jews received the Torah for a second time [Shabbos 88]. However, we don't find a proclamation of נעשה ונשמע as we do in the first Kabbalas Hatorah. Why not?

Because on Purim after we fulfill the נעשה ["doing" the mitzva of the day and celebrating] we are in no state to fulfill ונשמע [hard to listen after so many li-chaims].

Li-chaim!!!

[Rav Hutner at his mesibas Purim 1970]