2006 (12) TMI 149

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..... P.(C) No. 30271 of 2004-D. The petitioner was issued with show cause notice, Exhibit P3, under Section 124 of the Customs Act by the Collector of Central Excise and Customs, Kochi, followed by an adjudication order, Exhibit P4, dated 30-3-1994. He challenged both Exhibits P3 and P4 in the writ petition. Inasmuch as, show cause notice had merged into order Exhibit P4, the surviving challenge, as ri .....

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..... hen filed the present petition, wherein it was urged that the order passed by the adjudicating authority is violative of the principles of natural justice. The learned Single Judge further observed that an adjudicating order had been passed and when the petitioner had invoked the appellate remedy, he could not thereafter say that though he had invoked the appellate remedy, still he can file a writ .....

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..... was amenable to appeal. An appeal was indeed filed, but not taken to its logical ends. It is not he case of the appellant that the order passed by the adjudicating authority was without jurisdiction. The question raised by the learned counsel is in the realm of facts and could better be adjudicated by the appellate authority. That apart, there is no plausible explanation as to why the appellant wa .....

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