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2023 (8) TMI 1397 - BOMBAY HIGH COURTJurisdiction - power of designated officer to issue the show cause notice - exercise of powers under Section 97 of the Finance Act - HELD THAT:- The Petitioner needs to canvas such legal position as asserted in the present proceedings before the adjudicating officer which would certainly take into consideration all such contentions including law laid down by the Supreme Court in the case of Canon India Pvt. Ltd. Vs. Commissioner of Customs [2021 (3) TMI 384 - SUPREME COURT] and pass appropriate orders on the show cause notice. It is observed that insofar as the legal contentions as raised by the Petitioner in regard to the interpretation Section 97 of the Finance Act is concerned, as to whether any authority/power is vested with the designated officer to issue show cause notice, can also be gone into in the adjudication of the proceedings of the show cause notice. The petition is accordingly disposed of directing the Respondents to adjudicate the show cause notice as expeditiously as possible and in any event within a period of three months from today. As the show cause notice is issued about four years back and there cannot be any further delay on such adjudication.
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