TMI Blog2018 (10) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... usual. 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 Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 226 of the Constitution of India seeks a direction to the respondent no.2 i.e. the Commissioner of CGST, Pune to keep in abeyance the show-cause notice dated 10th October, 2017 issued under the Central Excise Act, 1944 (the Act). This 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 Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ennai 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. Thus, it is not for us in a writ jurisdiction to micro manage the manner in which the adjudication proceedings should be conducted by the quasi jud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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