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TMI Blog2021 (3) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... ng aside the Notice dated 25.09.2020. (ii) Issue an appropriate Writ, Order or direction, quashing and setting aside the Pre-Show Cause Notice dated 3.9.20 & 4.9.20 and the final Audit Report dated 09.10.2020, issued by the Respondents. (iii) Any other appropriate writ, order or direction as may be deemed just and proper in the facts and circumstances of the case, be kindly passed in favour of the petitioner firm." 2. Counsel for the petitioner submitted that the show cause notice dated 25.09.2020 has been issued by the department without providing audit report to the petitioner. Counsel further submits that there is nothing left with the authority to decide in the matter finally, as a bare reading of the show cause notice clearly s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel, Sri Radhakrishnan, appearing for the appellants that the High Court has committed error in entertaining the writ petition under Article 226 of Constitution of India at the stage of show cause notices. Though there is no bar as such for entertaining the writ petitions at the stage of show cause notice, but it is settled by number of decisions of this Court, where writ petitions can be entertained at the show cause notice stage. Neither it is a case of lack of jurisdiction nor any violation of principles of natural justice is alleged so as to entertain the writ petition at the stage of notice. High Court ought not to have entertained the writ petition, more so, when against the final orders appeal lies to this Court. The judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice under Section 11A of the Act, what is entertained by the Department is only a prima facie view, on the basis of which the show cause notice is issued. The determination comes only after a response or representation is preferred by the person to whom the show cause notice is addressed. As a part of his response, the concerned person may present his view point on all possible issues and only thereafter the determination or decision is arrived at. In the present case even before the response could be made by the respondent and the determination could be arrived at, the matter was carried in appeal against said Internal Order. The appellant was therefore, justified in submitting that the appeal itself was premature. 14. It h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the Judgment of the High Court dated 5-11-1997. Briefly stated, the facts are as follows: The Appellant is a bulk drug manufacturer and uses platinum catalyst. As the catalyst loses its character after some time, it is regenerated. According to the Department such regeneration amounted to manufacture. Thus, a show cause notice was issued to the Appellant as to why they should not pay duty. The Appellant filed a reply to the show cause notice. They then filed a writ petition contending that there was no manufacture. In the writ petition they also challenged Notification No. 230/88, dated 06-07-1988. 2. The High Court, has, by the impugned judgment held that the Appellant should first raise all the objections before the Authority who h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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