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TMI Blog2022 (1) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner is aggrieved by any such order of the Tribunal, the petitioner has an alternate remedy before the High Courts and the Hon'ble Supreme Court under the provisions of the Finance Act, 1994 read with Central Excise Act, 1944. The authorities under the Acts overburdened with litigation and it may not be fair to hold that the orders passed long after issuance of Show Cause Notice would be in Violation of Principles of Natural Justice. Nothing precluded the petitioner from knocking the doors of the Court under Article 226 of the Constitution of India for a Mandamus to direct the respondents to complete the assessment or bring a closure to the issue - Petition dismissed. - W.P.No.28292 of 2021 And W.M.P.No.29874 of 2021 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2010. It is submitted that the Show Cause Notice has been adjudicated by the second respondent original authority long after the issuance of Show Cause Notice dated 06.10.2010 and the impugned order dated 03.03.2021 and therefore, in the light of Well-settled Principles of Case Laws that such proceedings completed long after the issue of Show Cause Notice are to be quashed (as having passed) in Violation of Principles of Natural Justice notwithstanding the fact that the petitioner had preferred an appeal and suffered an adverse order before the Appellate Commissioner. 7. That apart, on merits, the learned counsel for the petitioner submits that the proposal in the Show Cause Notice was that the petitioner has rendered itself liable to S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive at a conclusion on law. In case the petitioner is aggrieved by any such order of the Tribunal, the petitioner has an alternate remedy before the High Courts and the Hon'ble Supreme Court under the provisions of the Finance Act, 1994 read with Central Excise Act, 1944. 11. Considering the same, I do not find any merits in this writ petition. Before parting with this order, I would like to stress that the authorities under the Acts overburdened with litigation and it may not be fair to hold that the orders passed long after issuance of Show Cause Notice would be in Violation of Principles of Natural Justice. Nothing precluded the petitioner from knocking the doors of the Court under Article 226 of the Constitution of India for a Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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