TMI Blog2010 (3) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court, the SCN not maintainable. proceedings emanating therein after adjudication and order of Tribunal. Single judge holding that court cannot be expected to determine serious disputable question of fact merely on averments contained in affidavits and dismissed the petitions directing department to proceed in law and appellant to furnish explanation to SCN. No flaw in conclusion of single ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. Under the show cause notice, it was alleged that there were serious fraud played in respect of DEPB licences issued by the DGFT, based on which the appellants had the benefit of concessional duty. The appellants were called upon to show cause as to why the licence themselves should not be cancelled and consequently the goods imported and cleared by them duty free by using fake and forged DEPB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation within four weeks to the impugned show cause notice. The respondents were also directed to proceed in accordance with law and pass appropriate orders. Liberty was also given to the appellants to raise the plea of limitation and it is for the respondents to deal with all the points in accordance with law. 4. Though the learned counsel for the appellants seeks to place reliance upon v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l as well as that of the High Court, the respective Division Bench as well, as the Hon'ble Supreme Court passed orders in those decisions. 5. In such circumstances, when the petitioners straightaway approached this Court seeking to challenge the show cause notice itself, the learned single Judge has rightly held that this Court cannot be expected to 'determine such serious disputable questions o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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