9911796707
TMI Blog2021 (6) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose - declared service or not - Capacity Charges - late payment fees - HELD THAT:- This Court is unable to appreciate the argument for the reason that even the jurisdictional aspect can be canvassed before the Authority concerned and it is not necessary that such issue has to be dealt with by this Court directly. Whatever be the objections of the petitioner in regard to the maintainability o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, as it is for the Authority to apply his mind to the legal objections raised on behalf of the petitioner. This Court is not inclined to entertain the writ petition and same is to be rejected as premature - Petition dismissed. - Writ Petition No.10998 of 2021 And W.M.P.No.11642 of 2021 - - - Dated:- 8-6-2021 - Hon'ble Mr. Justice V.Parthiban For the Petitioner : Mr.B.Kumar, Senio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Charges and late payment fees as a declared service. Such notice is under challenge before this Court. 3.Mr.B.Kumar, learned Senior counsel would submit that the show cause notice itself is without jurisdiction and hence, the same is challenged before this Court. According to the learned Senior counsel, that respondent No.2 is not a Central Excise Officer in terms of Section 73 of the Finance A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that even the jurisdictional aspect can be canvassed before the Authority concerned and it is not necessary that such issue has to be dealt with by this Court directly. Whatever be the objections of the petitioner in regard to the maintainability of the show cause notice, nothing precludes the petitioner from agitating the same before the Authority. 6.It is always open to the petitioner to c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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