TRF LIMITED Vs. COMMISSIONER

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The petitioner has challenged the show cause notice dated 15th October, 2012 issued by the Commissioner, Central Excise & Service Tax, Jamshedpur, on various grounds including the ground that the authority concerned has already made up mind and this notice has been issued only to project that opportunity of hearing is sought to be given to the petitioner before passing the same order for which decision has been taken by the authority and it has been communicated in the show cause notice itself.

(3.) Learned counsel for the petitioner submitted that in case of violation of principle of natural justice and in case of issuance of a show cause notice, issued after a decision has already been taken by the authroity, the show cause notice can be challenged by filing the writ petition, for which counsel for the petitioner, Shri A.N.Hoskar, has relied upon the judgments delivered in the case of Siemens Ltd. Vs. State of Maharashtra & Ors., 2006 12 SCC 33] and the case of Oryx Fisheries Private Limited Vs. Union of India & Others, 2010 13 SCC 427].