2019 (2) TMI 1920 - HC - Central Excise

Validity of SCN - HELD THAT - The proceedings under challenge being a show cause notice, the petitioner can as well raise his contentions before the respondent who will of course consider the same and pass final orders on merits and in accordance with law. Taking note of the special circumstances obtaining in this case, in the event of the final order being adverse the petitioner, the petitioner is given liberty to invoke the writ jurisdiction of this Court again - Petition closed.

Summary

The High Court of Madras heard a case where a petitioner challenged a proceeding issued by the respondent. The court allowed the petitioner to raise contentions before the respondent and granted liberty to invoke the writ jurisdiction of the court again if the final order is adverse. The writ petition was closed with these observations.