1994 (1) TMI 108

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..... hing the show cause notice dated 30-8-1993 bearing O.C. No. 93/93 and also the trade notice dated 5-2-1993 bearing No. 12/93 issued by the Additional Collector of Central Excise (Technical), Madras. The trade notice is issued on the basis of the circular issued by the Board in File No. 261/76/2/88-CX. 8 (Circular No. 2/93, dated 12-1-1993). Under the show cause notice, the appellant has been directed to show cause to the Assistant Collector of Central Excise, Madras II Division, as to why the goods mentioned in the show cause notice should not have been removed under Rule 57F(4) and as to why a duty of Rs. 16,37,827/- should not be demanded for the ash and residue and scrap removed by them from 1-2-1993 to 23-8-1993 under Rule 9(2) read wit .....

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..... ot exercised in favour of a party who approaches this Court challenging the show cause notice and it is only in exceptional cases, the writ petition is entertained and the validity of the show-cause notice is gone into, because the party to whom the show-cause notice is issued has to file its objections and the adjudicating authority has to decide it. The jurisdiction is not normally exercised because even after the adjudication, there is a right of appeal provided to the aggrieved party and thereafter there is a second appeal to the Customs, Excise and Gold (Control) Appellate Tribunal; therefore, learned single Judge is justified in refusing to exercise the jurisdiction under Article 226 at the stage at which the matter stands. 6.Howev .....

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..... thority. We are sure, even without our direction also, the Adjudicating Authority would have decided such a contention. However, the learned counsel expressed an apprehension that normally it is not considered in many of such cases, we have considered it necessary to issue a direction. Accordingly, we dispose of these appeals in the following terms : It is open to the appellant/petitioner to file objections to the show- cause notice within 30 days from today. After such objections are filed, the Adjudicating Authority shall fix a date for hearing and production of evidence which the appellant/petitioner considers necessary and then hear and decide the contentions raised by the petitioner. The order passed by the learned single Judge s .....

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