EASTERN ASSOCIATES CONTRACTS Vs. UNION OF INDIA

JUDGEMENT

(1.) This intra-Court appeal filed by the writ petitioners is directed against the order dtd. 18/2/2022 passed in W.P.A. No.26663 of 2016.

(2.) The learned Single Bench by the impugned order has disposed of the writ petition by directing the appellant to respond to the show cause notice dtd. 14/10/2016 issued by the Commissioner of Central Excise and Service Tax, Audit - II Commissionerate, Kolkata. The appellant approached the writ Court primarily on the ground that the instructions given by the Central Board of Excise and Customs qua the procedure of preconsultation before issuance of show cause notice has not been adhered to and when the instruction specifically states that the authority, who issued the pre-consultation show cause notice is required to issue the show cause notice has also not been followed. The writ petition was filed in the year 2016 and an order of interim stay was granted on 29/11/2016. The department has filed their affidavit-in-opposition to which the appellant had filed its reply. Thus, we find that the writ petition was ripe for hearing. When the matter was heard by the learned Single Bench, the Court was of the view that the writ petition was premature though it had been entertained and direction for affidavits was given and interim order was passed. The learned writ Court thought it fit that the appropriate procedure for the appellant would be to submit its reply to the show cause notice dtd. 14/10/2016 and face the adjudication proceeding. Aggrieved by such order, the appellant is before us.

(3.) We have heard Mr. Agnibesh Sengupta, learned advocate for the appellant and Mr. Somnath Ganguli, learned advocate appearing for the respondents.