TMI Blog2016 (12) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the reply. The second relief is to defer the proceedings till the conclusion of the matter before the CESTAT. To consider the second issue, it would be necessary for the adjudicating authority to examine as to whether the issues which are pending before the CESTAT are identical to that of the issues, which are raised in the impugned show cause notice. Held that: - Court cannot interdict the impugned show cause notice and the petitioner should participate in the adjudication process. However, this Court is inclined to issue appropriate directions, so that the plea for deferring the proceedings is considered as first among the several issues by the first respondent. This should not be understood that the issue is to be considered as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal is pending and the petitioner's request for an early hearing of the Appeal was accepted by the Tribunal, but on account of want of coram, the matter could not be taken up and therefore, the petitioner made an alternative prayer to keep the proceedings in abeyance till the CESTAT disposes of the Appeal. The main prayer sought for in the reply to the show-cause notice was to drop the proceedings in the light of the submissions made by the petitioner in the reply to the show-cause notice. The respondent has not considered the alternate relief for deferment of proceedings as a separate issue, but has issued notices for personal hearing and third such notice has been issued on 04.08.2016 for the personal hearing fixed on 23.08.2016. Imme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show-cause notice should be directed to be keep in abeyance. 7. As noticed above, the petitioner has already submitted their reply to the show-cause notice, vide reply dated 08.12.2015 and in the reply, the petitioner has raised various grounds, including the ground that the issue is pending before the CESTAT. The petitioner has sought for two reliefs from the first respondent and the second relief is an alternative relief to the first relief. The first relief is to drop the proceedings, by accepting the reply. The second relief is to defer the proceedings till the conclusion of the matter before the CESTAT. To consider the second issue, it would be necessary for the adjudicating authority to examine as to whether the issues which ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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