TMI Blog2019 (12) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... 020. In the meantime, proceedings pursuant to the impugned show cause notice are stayed. - R/SPECIAL CIVIL APPLICATION NO. 20552 of 2019 - - - Dated:- 25-11-2019 - HONOURABLE MR.JUSTICE VIPUL M. PANCHOLI MR. ZALAK B PIPALIA FOR THE PETITIONER MR KM ANTANI, AGP FOR THE RESPONDENT ORDER 1. Heard learned advocate Mr. Zalak B. Pipalia for the petitioners. 2. It is submitted by learned advocate for the petitioners that impugned show cause notice has been issued by the respondent authority after a period of more than 18 years and therefore only on this ground the impugned show cause notice be stayed. Learned advocate for the petitioners has placed reliance upon the decision rendered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, 2012 11 SCC 651, it was concluded; The Excise Law is a complete code in order to seek redress in excise matters and hence may not be appropriate for the writ court to entertain a petition under Article 226 of the Constitution , while in Malladi Drugs and Pharma Ltd. vs. Union of India, 2004 (166) ELT 153 (S.C.), it was observed: The High Court, has, by the impugned judgment held that the Appellant should first raise all the objections before the Authority who have issued the show cause notice and in case any adverse order is passed against the Appellant, then liberty has been granted to approach the High Court in our view, the High Court was absolutely right in dismissing the writ petition against a mere sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tition under Art. 226 of the Constitution. At this stage, we may refer to the decision of the Apex Court in case of State of Punjab and ors. v. Bhatinda District Cooperative Milk Producers Union Ltd., reported at (2007) 11 SCC 363, wherein the show-cause notice issued in purported exercise of the revisional power came to be challenged, inter alia, on the ground that the notice was beyond the period of limitation. A question arose before the Apex Court as to whether such a question could be considered as the jurisdictional question or not. At paragraph 24, it was observed thus 24. Question of limitation being jurisdictional question, the writ petition was maintainable. 25. We are, however, not oblivious of the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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