2005 (10) TMI 606 - HC - Central Excise

Court orders reply to show cause notice, sets deadline for adjudication order, prohibits service sans permission.

 GARDEN SILK MILLS LTD & 1   Versus UNION OF INDIA & 3  

The High Court directed the petitioner to submit a comprehensive reply to the impugned show cause notice within three weeks. The respondent was instructed ... - Issues involved: Impugned show cause notice, petitioner's reply, consideration of reply, order dated 5/2/1998, appellate order dated 4/2/2003, draft adjudication order, completion timeline.Analysis:- The High Court, comprising HONOURABLE MR.JUSTICE D.A.MEHTA AND HONOURABLE MS.JUSTICE H.N.DEVANI, heard arguments from both parties' counsels, Ms. A.M. Thakore for the Petitioner and Mr. R.M. Chhaya for the Respondent.- The impugned show cause notice issued by respondent No.3 on 25/1/1999 had not been progressed due to the pending petition. The petitioner had not submitted any reply, or if a reply was filed, it was not considered. The court directed the petitioner to file a comprehensive reply within three weeks, addressing all legal and factual contentions.- The respondent authority was instructed to consider the petitioner's reply, the order dated 5/2/1998 by respondent No.2, and the appellate order dated 4/2/2003 against the order of respondent No.4 dated 31/12/2000. After giving the petitioner a fair hearing, the respondent was to draft an adjudication order, to be placed on record without serving it to the petitioner without prior court permission.- The respondent was given a four-week timeline from receiving the petitioner's reply to complete the adjudication process. The matter was scheduled to be listed for further proceedings on 19th January 2006.