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2021 (3) TMI 290

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..... notice and opportunity of filing reply and personal hearing is still available with the petitioner; secondly the petitioner, if aggrieved by the order of the Adjudicating Authority, has a statutory remedy of filing appeal before the Appellate Authority as provided under Section 85 of the Act; thirdly against the order of the Appellate Authority, the petitioner has a right to file second appeal before the Appellate Tribunal as provided under Section 86 of the Act. Petition dismissed. - S. B. Civil Writ Petition No. 185/2021 - - - Dated:- 3-3-2021 - HON'BLE MR. JUSTICE INDERJEET SINGH For the Petitioner : Mr. Rishabh Khandelwal , Adv For the Respondent : Mr. Siddharth Ranka , Adv ORDER 1. This writ petition has .....

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..... matter is at the stage of show cause notice and the petitioner has a right to file reply and the opportunity of personal hearing is also available to the petitioner and thereafter only the matter is to be adjudicated by the Adjudicating Authority. Counsel further submits that if the petitioner feels aggrieved by the final order passed by the Adjudicating Authority, the petitioner is having a statutory remedy of filing appeal under Section 85 of the Finance Act,1994 before the Appellate Authority and further against the order of Appellate Authority, the petitioner is having a right to file second appeal as provided under Section 86 of the Act before the Appellate Tribunal. 5. In support of his contention, counsel relied upon the judgment .....

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..... th regard to classification of service, the respondents ought to have responded to the show cause notices by placing material in support of their stand but at the same time, there is no reason to approach the High Court questioning the very show cause notices. Further, as held by the High Court, it cannot be said that even from the contents of show cause notices there are no factual disputes. Further, the judgment of this Court in the case of Malladi Drugs Pharma Ltd. v. Union of India, 2004 (166) ELT-153 (S.C.) relied on by the learned senior counsel for the appellants also supports their case where this Court has upheld the judgment of the High Court which refused to interfere at show cause notice stage. 6. Counsel further relied .....

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..... For example in Union of India and another vs. Guwahati Carbon Limited, 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, 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 again .....

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..... against a mere show cause notice. We see no reason to interfere.The appeals stand dismissed. There will be no order as to costs. 8. Heard counsel for the parties and perused the record. 9. In the present facts and circumstances, the writ petition filed by the petitioner deserves to be dismissed for the reasons; firstly the matter is at the stage of show cause notice and opportunity of filing reply and personal hearing is still available with the petitioner; secondly the petitioner, if aggrieved by the order of the Adjudicating Authority, has a statutory remedy of filing appeal before the Appellate Authority as provided under Section 85 of the Act; thirdly against the order of the Appellate Authority, the petitioner has a right to f .....

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