2022 (2) TMI 1222

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..... t written notes of arguments filed in court on behalf of the petitioners be taken on record. In this writ petition, petitioners have challenged the impugned show-cause-cum-demand notice dated October 14, 2016 (Annexure P17, p.88) issued by the Commissioner, Central Excise & Service Tax, Audit-II Commissionerate, Kolkata, the fourth respondent herein, on the grounds that the same is without jurisd .....

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..... nce of notice by an authority cannot be treated as a final decision or conclusion of the matter by that authority and cannot be automatic presumption that at the final decision on the impugned show-cause notice, authority will go against the petitioners. In addition to that, I am also of the view that this writ petition is premature, though it has been entertained and direction for affidavits and .....

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..... raised by them in this writ petition as well as in the short written notes of argument and the respondent/authority concerned shall deal with the same while taking a final decision on the aforesaid impugned show-cause notice within four weeks from the date of making such representation/objection and shall communicate his decision to the petitioners within two weeks thereafter. Since in this matte .....

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