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2003 (11) TMI 102

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..... or the petitioner and Shri G.R. Gupta for the respondents. 2. By means of this petition, petitioner has prayed for a direction to respondent No. 1 the Commissioner, Customs & Central Excise, Kanpur-Nagar to permit the petitioner to cross-examine the witnesses as prayed for by the petitioner in its application dated 21-7-2003 and for quashing the order/letter dated 8-9-2003, Annexure-6 to the peti .....

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..... s have been allegedly recorded which have been referred to the show cause notice, Annexure-1 to the Supplementary Affidavit. By the letter dated 8-9-2003 this request for cross-examination has been denied. 5. In our opinion, this writ petition is pre-mature, because as yet no adverse order imposing Central Excise duty or penalty has been passed against the petitioner. 6. Learned Counsel for the .....

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..... our opinion, a writ petition lies when some cause of action arises, but as yet no adverse order imposing excise duty or penalty has been passed against the petitioner. The petition is, therefore, dismissed as pre-mature. 8. However, if and when any adverse order is passed against the petitioner imposing excise duty or penalty, it will be open to him to challenge the same before the appropriate fo .....

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