Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 1039 - HC - Central ExciseAuthority competent to issue show cause notice to the petitioner - Held that:- It is well settled that ordinarily no writ lies against a show cause notice. A mere show cause notice does not infringe the right of any one. It is only when final order adversely affecting the party is passed, then the said party can be said to have any grievance. The writ jurisdiction is discretionary and hence, such discretion in the light of the law laid down by the Apex Court in catena of decisions under Article 226 of the Constitution of India, should not ordinarily be exercised by quashing a show cause notice. It is in very rare and exceptional cases, this Court can quash a show cause notice, if it is found to be absolutely without jurisdiction or for some other reason, if it is wholly illegal. It is well settled that in taxation matters, principles of res judicata is not applicable. In view of the above we are of the view that the learned authority is competent to issue show cause notice to the petitioner. The show cause notices in question are pertaining to the subsequent period. The petitioner is directed to respond to the show cause notice and take all stands highlighted in this writ petition and if any adverse order is passed, he may challenge the same by filing an appeal under the provisions of Section 35 of the Central Excise Act, 1944.
|