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TMI Blog1996 (9) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... rtiorari be issued to the respondents quashing the show cause notice (Annexure P). (2) That a writ mandamus or a writ order or direction in the nature of Mandamus be issued directing the respondent not to continue with the proceedings on the basis of show cause notice dated 2-3-1987 (Annexure P). (2A) That a writ of mandamus or a writ order or direction in the nature of mandamus be issued directing the respondents to refund to the petitioners a sum of Rs. 21,15,725.36 as per details given in Annexure L. (2B) That a writ of mandamus or a writ order or direction in the nature of mandamus be issued declaring that in the facts and circumstances of the present case, the Modvat amount has been rightly availed and no amount is refundable by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents not to demand the amount demanded in order dated 12-5-1987 (Annexure N). (3) that the costs of the present petition be awarded to the petitioner. (4) Such other order, writ or direction be issued as are considered appropriate by this Hon ble Court in the situation of the case. (5) No vires is involved in this petition. 2. By this petition, the petitioner has questioned the validity of the order dated 11/12th May, 1987 (Annexure N) demanding the payment of the amount of Rs. 5,69,148.14 representing the credit allegedly taken wrongly under Modvat scheme. Respondents Nos. 1 to 3 have filed reply with preliminary objections. One such objection is about existence of alternative remedy by way of appeal. 3. I have heard Shri S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that after remand, fresh show cause notice is issued. This notice is challenged in this petition. 6. As regards another petition, the Counsel submitted that the petitioner was eligible and entitled to obtain Modvat credit and as such the order of demand (Annexure N) is also without jurisdiction, and thus deserves to be dislodged by appropriate writ. 7. Shri B.G. Neema, on the other hand, submitted that this Court has taken consistent view that such matters must be left to be decided by the proper authorities and appropriate forum. In AIR 1994 SC 754; State of U.P. v. Labh Chand; it is held as under : What a Statutory Forum or Tribunal is specially created by a statute for redressal of specified grievances of persons on certai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could afford to search alternatives. Truth must be seen to triumph. 10. This Court in M.P. No. 2230/93; Grasim Industries Ltd. v. The Collector of Customs and Another; filed against show cause notice had declined on 27-1-1995 to examine merits and had left the petitioner free to contest the matter before the authorities. This order dated 27-1-1995 was upheld by the Letters Patent Bench and SLP was also dismissed by the Apex Court. 11. First petition is directed against show cause notice (Annexure P). The petitioner has thus opportunity to show cause and seek withdrawal of notice if it has good ground in oppugnation. No adverse order is passed. In 1977 MPWN (II) 141, Vishnu Sitaram Pandit v. Registrar, Co-operative Societies and Ors. it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordinary circumstances to inhibit normal course indicated under the Act and to quell notices, demands and proceedings under extraordinary powers available to writ court. No such circumstances are shown to exist. 14. The objection raised by Shri Neema thus is permitted to prevail. 15. Accordingly, I dispose of these petitions with directions as under :- (a) M.P. No. 434/87 : The petition is disposed of with the direction that the petitioner shall have liberty to submit proper reply to notice, if not furnished so far or additional reply, if felt necessary within a period of 45 days from today wherein it can also take, if so advised, objections as to the jurisdiction for issuance of such notice or can show impermissibility on the fulcr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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