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2018 (8) TMI 1394 - HC - Central ExciseJurisdiction - power of departmental authorities in keeping the adjudicating proceedings arising out of the show cause notice dated 27th April 2005 in abeyance, till the judgment of the Supreme Court in the case of Jindal Drugs Limited - Held that:- The only ground on which the Department has decided not to proceed further with the show cause notice against the petitioners is that similar issue is pending before the Supreme Court in the appeal filed by the Department. The department concedes that the situation arising in such case i.e., in the case of Jindal Drugs Limited is identical to the present case. Without conceding to the set of cases being identical, the petitioners also heavily rely on the judgment of the Tribunal in the case of Jindal Drugs Limited. However, this by itself would not be sufficient for the department to keep the proceedings in abeyance. The demand under the show cause notice is considerable. It is not the case of the Department that the Supreme Court has stayed the judgment of the Tribunal in case of M/s. Jindal Drugs Limited, or granted some general injunction against the authorities proceeding in similar cases. The department does not even contend that the judgment of the Supreme Court in case of M/s. Jindal Drugs Limited is likely to be available in the near future. Revenue authorities directed to adjudicate the case - Petition disposed off.
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