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of <h1>Court dismisses petition for cross-examination in adjudication process under Article 226/227</h1> The High Court dismissed the writ petition seeking a mandamus to allow cross-examination before passing an order by the adjudicating authority under ... Jurisdiction - power of officers to issue SCN - Held that: - no case for issuance of any direction to permit the petitioner to cross-examination the Excise Officers is made out - petition dismissed. Issues:- Petition for writ of mandamus to allow cross-examination before passing an order by adjudicating authority under Article 226/227 of the Constitution of India.Analysis:The petitioner filed a writ petition seeking a writ of mandamus to direct the respondent to permit cross-examination before passing any order by the adjudicating authority. The show cause notice was issued to the petitioner by the Commissioner, Central Excise Customs and Service Tax, Indore. The petitioner requested to submit a detailed reply after cross-examining six officers of the Excise Department to potentially delay the proceedings. However, it was noted that under the Central Excise Act, there is no provision for allowing the petitioner to cross-examine the Excise Officers.The court observed that the petitioner's intention seemed to be to prolong the proceedings by delaying the submission of the reply and now seeking to cross-examine the officers. The judgment highlighted that the case cited by the petitioner's counsel was distinguishable on facts, and it was not argued that the issuing officers lacked jurisdiction. Consequently, the court found no grounds to permit the petitioner to cross-examine the Excise Officers as requested in the reply to the show cause notice.In conclusion, the court dismissed the writ petition stating it lacked merit and directed the respondent to complete the investigation and issue an appropriate order pursuant to the show cause notice within two months from the date of the order. The court also instructed the Department/Commissioner Central Excise Customs & Service Tax to ensure compliance with the order.
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