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TMI Blog2016 (4) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... or proceeding against the persons against whom the show cause notices have been issued. Where a show cause notice is issued either without jurisdiction or in an abuse of process of law, in that case, the writ Court can interfere even at the stage of issuance of show cause notice. It should be prima-facie established to be so. On the face of the show cause notices, it is clear that the demand made by the respondent is time barred under Section 11A of the Central Excise Act. When that demand made by the respondent itself is time barred under the Act, this Court can interfere at the stage of issuance of show cause notice. Therefore, show cause notices are liable to be set aside. - Decided in favour of petitioner - W. P. Nos. 2782 and 2783 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 11AB of the Central Excise Act (hereinafter referred to as 'the Act'). 3. The only contention raised by Mr.Sriram Panchu, learned Senior Counsel appearing for the petitioner is that since the show cause notices were issued in respect of the periods 1994 to 1996 and 1993 to 1996 respectively, the said show cause notices were issued beyond the period of five years from the relevant date. Hence, they are liable to be set aside under Section 11A of the Central Excise Act. Further, the learned Senior Counsel submitted that if the respondent is proceeding against the petitioner under the Bond dated 03.10.1996 executed by Coats Viyella India Limited, under the provisions of Section 59 of the Customs Act, 1962, in that case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e established to be so. Where factual adjudication would be necessary, interference is ruled out . 4. Countering the submissions made by the learned Senior Counsel appearing for the petitioner, Mr.P.Mahadevan, learned Senior Central Government Standing Counsel would submit that the proceedings have been initiated against the petitioner for the violation of the conditions of Bond dated 03.10.1996. Further, the learned counsel submitted that the Bond was valid upto 10.06.2002, whereas the show cause notices were issued on 07.11.2001 and 01.11.2001 respectively. 5. On a perusal of the show cause notices issued to the petitioner, it could be seen that the show cause notices were issued by the Commissioner of Central Excise, Madurai, unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not interfere at the stage of issuance of show cause notices by the authorities for the reason that the authorities should provide an ample opportunity to put forth their contentions before the authorities concerned and to satisfy the authorities about the absence of case for proceeding against the persons against whom the show cause notices have been issued. Where a show cause notice is issued either without jurisdiction or in an abuse of process of law, in that case, the writ Court can interfere even at the stage of issuance of show cause notice. It should be prima-facie established to be so. 7. In the case on hand, on the face of the show cause notices, it is clear that the demand made by the respondent is time barred under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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