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2017 (10) TMI 93 - HC - Customs100% EOU - Violation of import conditions - marble and granite - validity of SCN - it was alleged that the petitioner, a Proprietary concern has not only violated the conditions of import of marble and granite from other countries free from payment of customs duty and then instead of re-exporting the finished products manufactured out of this marble and granite blocks, since it was a 100% EOU, diverted the finished goods through its sister concerns into the domestic market - Time limitation u/s 11A of the Central Excise Act, 1944 - maintainability of petition - Held that: - all the contentions which are sought to be raised by the petitioners before this Court for assailing the impugned show cause notice can very well be raised before the said Respondent No.2-concerned authority also and the said authority can also very well decide these objections and contentions in accordance with law. The mixed question of facts and law about the limitation under Section 11A of the Act and the period of 10 years covered under the show cause notice, various stages of adjudication and appellate proceedings pending before the different authorities of the Respondents-Department, their inter se effect on each other, are all complex cobweb of facts which requires adjudication by the competent authority only and this Court cannot be called upon to pronounce upon the allegations, their merit, the possible defence its reply and reasons to be assigned by the concerned authority for adjudicating the same in a particular manner - It would be premature and undesirable to cut short the said enquiry and adjudication process at this stage. Ultimately, it is the quest of truth and truth alone being the guiding star in the process of the judicial dispensation and that should be the touch stone for testing such challenges at the preliminary stages of the proceedings. This Court does not find any good ground for interference in the Show Cause Notice at this stage - petition dismissed - decided against petitioner.
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