Court denies writ petitions & applications due to pending appeal & stay order. Decision based on Instruction & unresolved legal issue.

The Court dismissed the writ petitions and pending applications due to the ongoing appeal in the Supreme Court and the stay order related to the adjudication of show cause notices by the Directorate of Revenue Intelligence. The petitioners' request for a similar order to a previous case was not granted, considering the subsequent Instruction issued by the Central Board of Excise and Customs allowing the adjudication proceedings to continue. The Court's decision was influenced by the unresolved question of law pending before the Supreme Court, resulting in the denial of the reliefs sought by the petitioners.

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Issues:
1. Adjudication of show cause notices by Directorate of Revenue Intelligence despite pending appeal.
2. Request for similar order as passed in a previous case.
3. Validity of Central Board of Excise and Customs Instruction dated 14th July 2017.
4. Court's inability to entertain petition due to pending appeal in Supreme Court.
5. Dismissal of writ petitions and pending applications.

Analysis:

1. The petitioners raised concerns regarding the Directorate of Revenue Intelligence proceeding with the adjudication of show cause notices despite a previous decision by the Court in Mangali Impex Ltd. v. Union of India. The petitioners acknowledged that the said decision is under appeal in the Supreme Court and has been stayed by the Supreme Court. The Court noted the ongoing appeal and the stay order, indicating that the question of law raised is yet to be decided by the Supreme Court. Consequently, the Court stated its inability to entertain the present petition and grant the reliefs sought by the petitioners.

2. The petitioners sought a similar order to the one passed by the Court in a previous case, W.P.(C) No. 5016/2017, concerning the Master Circular issued by the Department. However, the Central Board of Excise and Customs subsequently issued an Instruction clarifying that the adjudication proceedings could continue. The petitioners did not challenge the validity of this Instruction in their petitions. The Court considered these developments and the pending appeal, leading to the dismissal of the writ petitions and pending applications.

3. The Court highlighted the significance of the pending appeal in the Supreme Court against the judgment in Mangali Impex Ltd. (supra), which has been stayed. This situation influenced the Court's decision not to entertain the present petition and provide the reliefs requested by the petitioners. The dismissal of the writ petitions and pending applications was based on the understanding that the question of law raised in the petitions is still pending before the Supreme Court, awaiting a final decision.

In conclusion, the judgment addressed the issues raised by the petitioners regarding the adjudication of show cause notices, the request for a similar order to a previous case, and the validity of the CBEC Instruction. The Court's decision was guided by the pending appeal in the Supreme Court and the stay order, leading to the dismissal of the writ petitions and pending applications.

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