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TMI Blog2011 (4) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the prayer for cross-examination of the witnesses. Be it noted, this is the second round of litigation. This Court, on earlier occasion in WP(C)No.4602/2010 on 20.1.2011, had passed the following order: It is worth noting, many an aspect was contended before this Court with regard to the assumption of jurisdiction by the adjudicating authority as well as the activity in which the writ petitioner is involved. This Court had issued notice on 4th June, 2010 and required the department to file the counter affidavit. On 8th September, 2010, Mr.Mukesh Anand, learned counsel for the respondent No.2, prayed for three weeks time to file the counter affidavit. It was stipulated therein that no further adjournment shall be granted. When th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition being subjudice, we are inclined to set aside the said order with a stipulation that the show cause/reply shall be filed by 15th February, 2011 and thereafter the authorised representative of the petitioner firm shall appear before the adjudicating authority on 21st February, 2011. On that day the adjudicating authority may commence the hearing or may give a date as per his convenience. Any date given by the adjudicating authority shall be religiously attended by the petitioner and no deviancy shall be shown. The adjudicating authority shall pass the final order after taking into consideration the various contentions put forth by the petitioner by end of May, 2011. Needless to say, the petitioner shall fully co-operate with the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal which is provided by the statute. In our considered opinion, the non-examination of the witnesses and the impact thereof can be called in question in the statutory appeal. As advised, at present, we are not disposed to express anything on the merits of the said aspect. We may hasten to clarify, anything that has been stated in the show cause will be treated as prima facie exposition of facts and it will be open to the petitioner to revert the same and put forth all the contentions which shall be taken into consideration by the adjudicating authority which shall decide the issue by ascribing cogent and genuine reasons. With the aforesaid reasons and directions, the writ petition stands disposed of. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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