SHIVKRUPA PROCESSORS PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners have, by way of this petition, approached this Court under Articles 226 and 227 of the Constitution of India, challenging the Order-in-Original dated 8-3-2017 passed by the Respondent No. 2 determining the liability and penalty on the petitioners pursuant to the show cause notice, which had been issued on 22-8-2002 for the reasons stated in the Order-in-Original.

(2.) Facts in brief leading to filing of this petition, as could be culled out from the memo of petition, deserve to be set out as under :

(3.) Learned Counsel for the petitioners invited this Court's attention to the show cause notice as well as date of show cause notice to vehemently contend that the said show cause notice culminated into impugned order, which cannot be passed on 8-3-2017, as the time lag between the two, itself is sufficient for rendering the Order-in-Original as invalid, inappropriate and without jurisdiction of settled proposition of law.