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TMI Blog2019 (2) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) TMI 402 - CESTAT, BANGALORE] has considered it appropriate not to dispose of matters in which this has been agitated. The principle of finality of litigation may have the effect of sanctifying illegal proceedings if, ignoring the issue of jurisdiction, merit alone is considered before competence is decided by the Hon’ble Supreme Court. The inequity of a recovery upheld now with jurisdiction being nullified later is not particularly appealing to a judicial institution. Should it be held otherwise, there is no detriment to Revenue as the proceedings would then be reinstated. The ends of justice will be appropriately met if the impugned order is set aside and the matter remanded back to the adjudicating authority to be decided afresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orate are empowered to issue these notices. 4. The constitutionality of retrospective validation of competence to issue notice was challenged in different High Courts and, in the light of the decision of the Hon ble High Court of Delhi in Mangali Impex v. Union of India [2016 (335) ELT 605 (Del)], stayed subsequently by the Hon ble Supreme Court, and noting the diverging decisions of various High Courts the Hyderabad bench of this Tribunal, while disposing off the appeal in Alumeco India Extrusion Ltd v. Commissioner of Central Excise, Customs Service Tax, Hyderabad-I [2010 (249) ELT 577 (Tri.Bang.)] has considered it appropriate not to dispose of matters in which this has been agitated. Subsequent decisions of the Tribunal have se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., (supra); and (2) the judgment of a Division Bench of the Punjab Haryana High Court in Rajinder Arora and Others v. Union of India and Others [2016 (339) E.L.T. 370 (P H)]. In Mangali Impex Ltd., (supra), the Division Bench of the Delhi High Court set aside even the show cause notices, despite the fact that the show cause notices had already culminated in orders of finality. In Rajinder Arora and Others v. Union of India and others (1 supra), a Division Bench of the Punjab Haryana High Court also dealt with a case where the show cause notice had culminated in a order of adjudication, but it was the subject matter of an appeal before the Tribunal. The Punjab Haryana High Court held that in the light of the decision of the Supreme C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emed as non est. Therefore, the Commissionerates of Excise throughout the country can today be flooded with applications for refund of the duty paid in pursuance of the orders of adjudication passed on the basis of such show cause notices. The theory of nullity and voidity cannot be extended to such an extent as to lead to such disastrous consequences. 15. There is also one more aspect. It is not the case of the petitioner that they challenged either the impugned show cause notice or the Order-in-Original at the relevant point of time on the ground that the show cause notice was issued by a person not assigned the role of a proper officer. The petitioner had challenged the show cause notice and the order of adjudication on other groun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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