Court inclined to expedite petition due to jurisdiction issues in excise duty notices. Revenue expresses unreadiness. Adjourned to 29/11/2018.

The court is inclined to take up the petition for final disposal at the admission stage due to the lack of jurisdiction in the show-cause notices issued for excise duty. The court acknowledges the need to balance equities and considers potential delays in admitting the petition. The Revenue expresses unreadiness for final disposal, citing concerns over unnecessary delays. The court adjourns the petition to 29th November 2018, with proceedings on hold until then, indicating a likelihood of final disposal at the next hearing.

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Issues:
Challenging show-cause notices for excise duty under Section 11A of the Central Excise Act, 1944 without pre-consultative procedure as directed by the Central Board of Excise and Customs.

Analysis:
The petition challenges two show-cause notices demanding excise duty totaling &8377; 58.98 crores and &8377; 113.93 crores for the period April 2016 to June 2017. The petitioner argues that the notices are without jurisdiction as they were not preceded by the pre-show cause notice consultative procedure as directed by the Central Board of Excise and Customs. The circulars issued by the Board mandate pre-show cause notice consultation for demands exceeding &8377; 50 lakhs to promote voluntary compliance and reduce the necessity of issuing show-cause notices. The petitioner's claim of lack of pre-show notice consultation has not been disputed by the Revenue. This raises a prima facie concern regarding the jurisdiction of the impugned notices, warranting the court's interference.

The court is inclined to take up the petition for final disposal at the admission stage due to the apparent lack of jurisdiction in the show-cause notices. However, the court acknowledges the Revenue's interest in ensuring that the pre-consultation process does not lead to a part of the demand becoming time-barred. Balancing the equities, appropriate directions or protection may be necessary. The respondent Revenue's counsel expresses unreadiness to assist the court for final disposal at the present stage, citing potential unnecessary delay in admitting the petition and granting a stay on the impugned notices. The court notes that the controversy is limited in scope, and further delay may be avoided.

Considering the circumstances, the court adjourns the petition to 29th November 2018 at the request of the Revenue. Parties are informed that the petition is likely to be finally disposed of at the admission stage. As the adjournment is requested by the respondent, the proceedings consequent to the impugned show-cause notices will be kept in abeyance until the next date. Stand over to 29th November 2018 for further proceedings.

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