2016 (3) TMI 1237

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..... writ petition under Article, 226/227 of the Constitution of India, the petitioner is praying for issuance of writ of mandamus directing the respondent to allow cross- examination and, thereafter, only appropriate order be passed by the adjudicating authority. As per the averments made in the writ petition, show cause notice has been issued to the petitioner on 16/12/2014 by the Commissioner, Cen .....

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..... E.L.T. 361(Allahabad) is distinguishable on facts. It is not a case of the petitioner that the Officers who has issued show cause notice was having no jurisdiction to issue show cause notice to the petitioner. Considering the aforesaid, no case for issuance of any direction to permit the petitioner to cross-examination the Excise Officers as prayed in para 16 of the reply to show cause is made .....

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