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TMI Blog2015 (9) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... th the penalty and the interest. - Since the authority have not decided the issue finally as the petitioner was invited to give defence to the allegations made in the show cause notice, this Court does not feel that any case within the parameters, as set forth in the noted report, has been made out. - Since the time to file reply to a show cause notice, has expired, as the petitioner decided to challenge the said show cause notice before this Court, this Court feels that the petitioner should be given another opportunity to file reply thereto. - Petition disposed of. - W.P. No. 28405 (W) of 2014 - - - Dated:- 10-12-2014 - Harish Tandon, J. Shri Kartik Kurmi and S. Banerjee, for the Petitioner. Shri R.N. Das, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d may ultimately conclude diametrically opposite to what has been said in the said show cause notice. The law is settled when a challenge is made before the High Court to a show cause notice issued. 4. This Bench has an occasion to address the said point in Surya Alloy Industries Ltd. v. Union of India reported in 2014 (305) E.L.T. 340 (Cal.) and held : 22. The ratio which could be culled out from the aforesaid judgment is that the power of judicial review, under Article 226 of the Constitution of India, can be exercised where challenge to a show cause notice is made provided it is patently demonstrated that the same is issued without jurisdiction or it does not disclose any offence to have been committed. Ordinarily High Court shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal and bereft of material particulars justifying commission of offence. 24. The Supreme Court, in the case of Union of India v. Vicco Laboratories, reported in 2007 (13) SCC 270 + 2007 (218) E.L.T. 647 (S.C.) also deprecates interference at the stage of issuance of show cause notice by the authorities unless it is without jurisdiction or in abuse of process of law in these words: 31. Normally, the writ court should not interfere at the stage of issuance of show cause notice by the authorities. In such a case, the parties get ample opportunity to put forth their contentions before the authorities concerned and to satisfy the authorities concerned about the absence of case for proceeding against the person against whom the show c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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