SH. RAM KR. AGARWAL Vs. CC, INDORE

JUDGEMENT

(1.) HAVING carefully examined the records and heard both sides, I allow this stay application unconditionally and proceed to dispose of the appeal itself finally at this stage.

(2.) HEARD ld. Advocate, Sh. M. Venkataraman for the appellant and ld. JDR, Sh. J. Singh for the respondents.

(3.) A perusal of the records and examination of the submission made before me today have brought out the following undisputed facts: - The Commissioner's order impugned in the present appeal was passed in adjudication of show -cause notice dated 29.9.89. That show -cause notice had proposed to confiscate certain seized goods and impose penalty on the appellant. While that notice was pending adjudication before the Commissioner, the party challenged the notice before the Madhya Pradesh High Court in a writ petition filed under Articles 226 nd 227 of the Constitution. The Commissioner who issued the show -cause notice was also one of the respondents to that writ petition. The High Court allowed the writ petition on 15.11.2000 and quashed the show -cause notice. The Commissioner was aware of the order of the High Court. Nevertheless, he proceeded to adjudicate upon the show -cause notice and passed his order on 17.11.2000, which is the order impugned in the present appeal.