2014 (4) TMI 985

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..... lways open to the petitioner to point out a binding judgment before the adjudicating authority and to make submissions on the relevant provisions of law. If that is done, it is needless to add that the adjudicating authority shall proceed in accordance with law - Decided against Petitioner. - WRIT TAX No. - 1022 of 2013 - - - Dated:- 17-1-2014 - Dr. Dhananjaya Yeshwant Chandrachud and Dilip Gu .....

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..... whereof is already provided by the petitioner in its communication dated 7.3.2012, (c) To return to the petitioner all documents taken over in the investigations but not relied upon in the show cause notice, so that the adjudication proceedings can be concluded thereafter by complying with the principles of natural justice. ii. To hold as illegal, null and void, the adjudication order, if an .....

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..... whose statements are sought to be relied upon unless any of the exceptions mentioned in Section 9D of the Central Excise Act, 1944 exists. In our view, since the adjudicating authority is seized of the proceedings, recourse to the writ proceedings under Article 226 of the Constitution is not warranted. It is always open to the petitioner to point out a binding judgment before the adjudicating a .....

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