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<h1>Dismissal of Writ Petition Over Excise Duty Rebate Notice</h1> The High Court of Madras dismissed a writ petition challenging a notice issued by the respondent regarding rebate claimed and excise duty arrears. The ... Prematurity of judicial review - Quashing of administrative notice - Opportunity of personal hearing - Writ petition challenging pre-adjudicatory noticePrematurity of judicial review - Quashing of administrative notice - Opportunity of personal hearing - Writ petition challenging the respondent's notice dated 9-3-2011 seeking confirmation whether the petitioner wished to be heard in person was dismissed as premature and the notice was not quashed. - HELD THAT: - The impugned communication merely sought the petitioner's confirmation as to whether it wished to be heard in person regarding the rebate claimed and the arrears of excise duty, and therefore was a pre-adjudicatory step. The respondent also issued a subsequent notice dated 17-3-2011 addressed to the petitioner. In view of the preliminary character of the notice and the availability of an opportunity of personal hearing, the Court declined to undertake interference by quashing the notice at this stage and held the challenge to be premature.Writ petition dismissed; impugned notice dated 9-3-2011 not quashed; no costs; connected M.P. No. 1 of 2011 closed.Final Conclusion: The High Court refused to interfere with a pre-adjudicatory notice inviting the petitioner to opt for a personal hearing, holding the challenge premature and dismissing the writ petition without costs. The High Court of Madras dismissed a writ petition challenging a notice issued by the respondent regarding rebate claimed and excise duty arrears. The court found the petition premature as the notice only requested confirmation for a hearing. The petition was dismissed, and no costs were awarded.