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TMI Blog2023 (9) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... THE UNION OF INDIA, THROUGH ITS SECRETARY, MINISTRY OF FINANCE ORS. [ 2023 (8) TMI 1397 - BOMBAY HIGH COURT] where it was held that We may also observe that insofar as the legal contentions as raised by the Petitioner in regard to the interpretation Section 97 of the Finance Act is concerned, as to whether any authority/power is vested with the designated officer to issue show cause notice, can also be gone into in the adjudication of the proceedings of the show cause notice. Respondents waive service - So far as interim reliefs are concerned, the show cause notice is pending adjudication. X X X X Extracts X X X X X X X X Extracts X X X X ..... er writ petitions (Elite Aromas vs. Union of India) as also order dated 28th August 2023 in Writ Petition No.10333 of 2023 (Kuloday Plastomers Pvt. Ltd. vs. The Union of India & Ors.). 3. We have perused these orders. For convenience, we note our reasons in Kuloday Plastomers Pvt. Ltd. (supra), which reads thus: "2. Mr. Rastogi would submit that the designated officer would not have any jurisdiction to issue the show cause notice considering the decision of the Supreme Court in the case of Canon India Pvt. Ltd. Vs. Commissioner of Customs 2021 SCC Online SC 200 . He would submit referring to prayer clauses (b) and (c) that the powers under Section 97 of the Finance Act cannot be exercised, so as to retroactively validate actions of Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd more particularly including on prayer clauses (b) and (c). 6. The petition is accordingly disposed of directing the Respondents to adjudicate the show cause notice as expeditiously as possible and in any event within a period of three months from today. As the show cause notice is issued about four years back and there cannot be any further delay on such adjudication. 7. All contentions of the Petitioner are expressly kept open, to be agitated in the adjudication of the show cause notice. No order as to costs." 4. In view of the above orders passed by us in admitting the writ petitions involving similar issues, the present petition would be required to be admitted. 5. Hence, Rule. Respondents waive service. So far as interim rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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