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TMI Blog2022 (8) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... orate General of Central Excise Intelligence, Delhi Zonal Unit, New Delhi for decision with the proceedings initiated pursuant to the first show cause notice - HELD THAT:- Considering the fact that both the show cause notices - one dated 1-3-2016 issued by the Directorate General of Central Excise Intelligence, Delhi Zonal Unit and the subsequent show cause notice dated 23-10-2017 issued by the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Leave to Appeal (C) No. 22256 of 2019 - - - Dated:- 19-4-2022 - M.R. Shah and B.V. Nagarathna, JJ. Shri N. Venkataraman, ASG, M.K. Maroria, B. Krishna Prasad, AOR s, Vivek Narayan Sharma, Sridhar Potaraju, Ms. Vimla Sinha and Rupesh Kumar, Advocates, for the Petitioner. Shri Sanjeev Malhotra, AOR, Sudhir Malhotra and Ms. Kanika Malhotra, Advocates, for the Respondent. ORDER By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Central Goods and Services Tax Commissionerate, Alwar were on the same subject - matter, the High Court is justified in passing the impugned judgment and order and directing that both the notices to be adjudicated and heard together by one authority. 3. In that view of the matter, we see no reason to interfere with the impugned judgment and order passed by the High Court. 4. However, we d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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