TATA STEEL LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Challenging the demand and show cause notice dated 2.8.2006, this writ petition has been filed. It is contended by the Senior Counsel appearing for the petitioner that they applied for provisional assessment on 15.12.2005 and the same has been rejected on 19.1.2006 and subsequently, without making final assessment, show cause notice has been, issued while initiating proceeding under Section 11A of the Central Excise Act by the order dated 2.8.2006, which is illegal and without jurisdiction. Learned Senior Counsel appearing for the petitioner would cite the following authorities:

(2.) The crux of the submission made by the Senior Counsel appearing for the petitioner is that the authority impugned has no jurisdiction to issue show cause notice without making final assessment and when there is lack of jurisdiction on the part of the authority issuing the show cause notice, the party concerned need not appear before the authority and questioning the jurisdiction of the authority in issuing the show cause notice, the petitioner is constrained to come to this Court under Article 226.

(3.) On the other hand, it is submitted by Dr. Gupta, learned Counsel appearing for the respondents, on the strength of the decision rendered in the case of State of H.P. and Ors. v. Gujarat Ambuja Cement Ltd. and Anr. (2005 AIR SCW 3727) and relying on paragraph Nos. 22, 25 and 28 thereof, submitted that only show cause notice has been given and as Rule 8 may not apply, the question of final assessment would not arise and when the show cause notice contains the wording giving opportunity to the party concerned to adduce evidence to defend their submission, it may not be proper for them to approach this Court bypassing all the remedies available to them.