2007 (7) TMI 314 - HC - Central Excise

Summary

Issues involved:
Petition seeking quashing of show-cause notice, maintainability of writ petition against show-cause notice.

Analysis:
The petitioners filed a writ petition seeking relief to quash a show-cause notice issued by respondent No. 2. The Assistant Solicitor General raised a preliminary objection on the maintainability of the writ petition, citing cases from the Apex Court. The court referred to the dicta of the Apex Court in various cases, emphasizing that High Courts should not entertain writ petitions challenging show-cause notices unless there is an absolute lack of jurisdiction. The court highlighted that parties should respond to show-cause notices and participate in the investigative process before approaching the court. The court also mentioned a case where the High Court had wrongly interfered in a show-cause notice matter. The court noted that the petition did not argue lack of jurisdiction by the issuing authority. Consequently, the court declined to entertain the writ petition, following the principles laid down by the Apex Court. As a result, the writ petition was dismissed summarily.

This detailed analysis of the judgment showcases the court's adherence to the principles set by the Apex Court regarding the interference of High Courts in matters concerning show-cause notices. The court emphasized the importance of parties participating in investigative processes before seeking judicial intervention. The judgment serves as a reminder that writ petitions should not be entertained as a matter of routine and should only be considered in exceptional circumstances where there is a clear lack of jurisdiction.