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TMI Blog2012 (10) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... direction in the nature of certiorari to quash the notice for hearing and further proceedings before respondent No. 1 and declare the same to be wholly illegal, unauthorized by law and without jurisdiction; (ii) issue a writ, order or direction in the nature of certiorari to quash the impugned ex-parte order No. 4 dated 24.10.2011 issued by respondent No. 5 and declare the same to be illegal, unauthorized by law, without jurisdiction and unsustainable besides being violative of natural justice; (iii) issue a writ, order or direction in the nature of certiorari to quash the show cause notice dated 2.3.2010 vexatiously and maliciously issued by respondent no. 2 to fabricate false case against the petitioner in the most unjustified and impe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to summon the records of all the respondents; (viii) issue any other suitable writ, order or direction as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." 3. Shri R. Santhanam has raised a number of arguments on the question of jurisdiction of the Commissioner (Adjudication) Central Excise, Delhi. It is alleged that the Central Board of Excise and Customs, did not have authority to summon the records for making an order of transfer, and further that the petitioner was not heard before the transfer orders were passed. He submits that the petitioner and others will face difficulties in travelling from one State to another in the process of adjudication. He has relied upon judgments in Kiran Singh vs. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Authority, by putting appearance before him. 7. The petitioner has challenged the authority of the Central Board of Excise and Customs to designate a common Adjudicating Authority for the purpose of adjudication of similar types of cases. 8. Shri R.C. Shukla appearing for the Central Excise Department submits that there are allegations of large scale fraud in which the petitioner and other manufacturers of Menthol Crystal/Powder/Solution have taken benefit of input credits by setting up fraudulent claims of manufacturing in the State of Jammu and Kashmir. On enquiries it was found that there were no manufacturer and transportation of excisable goods from the Jammu and Kashmir. 9. There is no merit in the grounds of hardships in inter- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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