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2018 (10) TMI 470 - HC - Central ExciseAbeyance with the SCN - request is made on the ground that in the petitioner's own case an identical issue relating valuation of job work is pending before the Customs, Excise and Service Tax Appellate Tribunal at Chennai. Held that:- The prayer in this petition is rather unusual. There is no averment in the petition to the effect that an application was made to Commissioner of CGST for adjourning the adjudication of the show-cause notice dated 10th October, 2017 and the result of such an application. Therefore, there has been no demand for justice from the Authority under the Act, before seeking a mandatory direction against them. It is entirely for the Commissioner who has to adjudicate upon the show-cause notice dated 10th October, 2017 to decide whether or not to adjourn the adjudication of the show-cause notice till the decision is rendered in what the petitioner states is a similar / identical issue pending before the Tribunal at Chennai to that raised in the show-cause notice. This discretion has to be exercised by the adjudicating Authority taking into account all the facts which arise before him for adjudication in the show-cause notice and in the interest of over all justice. Petition dismissed.
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