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2010 (11) TMI 623 - HC - Central ExcisePeriod of limitation - Manufacture - Assessbale value - affixing the hardware items to the door, and installing the door in the building - Suppression of facts - Writ petition against SCN - Held that:- A show-cause notice does not infringe the rights of anyone - The purpose of issuing a show-cause notice is to afford an opportunity of hearing to the person concerned, and Courts should be reluctant to interfere at that stage as it would be premature - The appropriate course for the recipient is to reply to the show-cause notice enabling the authorities to record their findings and then, if necessary, the matter can be carried in appeal to the Tribunal and, thereafter, to this Court.
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