TMI Blog2017 (11) TMI 1522X X X X Extracts X X X X X X X X Extracts X X X X ..... gal issue raised by the petitioner, it may even lead to dropping of proceedings. Therefore, necessarily, there should be an adjudication. The prayer sought for by the petitioner to quash the impugned show cause notice cannot be granted, as it is premature - writ petition is dismissed as premature. - Writ Petition No.29588 of 2017 & WMP.No.31867 of 2017 - - - Dated:- 20-11-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr.N.Prasad For the Respondents : Mr.V.Sundareshwaran ORDER Mr.V.Sundareshwaran, learned Senior Standing Counsel accepts notice for the respondents. Heard both. 2. The petitioner is a public limited company incorporated under the provisions of the Companies Act, 1956, having a factory at Erode inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07,117/- under Section 73 of the Finance Act, 1994 apart from demanding interest and levying penalty. 5. These two orders led to the issuance of a notice dated 13.6.2014 issued to the Superintendent of Customs, Central Excise and Service Tax, Erode stating that the liability, which has been confirmed in Orders-in-Original dated 31.3.2005 and 12.2.2007, is liable to be paid by the petitioner, which being the existing transferee company. The petitioner submitted their reply dated 23.6.2014, which appears to be a brief reply largely relying upon the fact that the Official Liquidator has been appointed as the Provisional Liquidator of the company and that the assets vest with the Official Liquidator. This was followed by a further reply date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 993 and 2002 respectively and that the contention raised by the petitioner that they are not liable to pay any amount is incorrect. 9. This Court does not wish to express any opinion at this juncture, as the first respondent is yet to adjudicate the case. The first respondent, having issued the impugned demand, has to consider the petitioner's objections and pass an order and it is open to the petitioner to prefer an appeal. On the other hand, if the first respondent is convinced on the legal issue raised by the petitioner, it may even lead to dropping of proceedings. Therefore, necessarily, there should be an adjudication. For the above reasons, the prayer sought for by the petitioner to quash the impugned show cause notice cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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