2005 (10) TMI 606 - HC - Central Excise

Summary

Issues involved: Impugned show cause notice, petitioner's reply, consideration of reply, order dated 5/2/1998, appellate order dated 4/2/2003, draft adjudication order, completion timeline.

Analysis:
- The High Court, comprising HONOURABLE MR.JUSTICE D.A.MEHTA AND HONOURABLE MS.JUSTICE H.N.DEVANI, heard arguments from both parties' counsels, Ms. A.M. Thakore for the Petitioner and Mr. R.M. Chhaya for the Respondent.
- The impugned show cause notice issued by respondent No.3 on 25/1/1999 had not been progressed due to the pending petition. The petitioner had not submitted any reply, or if a reply was filed, it was not considered. The court directed the petitioner to file a comprehensive reply within three weeks, addressing all legal and factual contentions.
- The respondent authority was instructed to consider the petitioner's reply, the order dated 5/2/1998 by respondent No.2, and the appellate order dated 4/2/2003 against the order of respondent No.4 dated 31/12/2000. After giving the petitioner a fair hearing, the respondent was to draft an adjudication order, to be placed on record without serving it to the petitioner without prior court permission.
- The respondent was given a four-week timeline from receiving the petitioner's reply to complete the adjudication process. The matter was scheduled to be listed for further proceedings on 19th January 2006.