Court Orders Authorities to Consider Petitioner's Reply, Sets Deadlines for Decision

The Court directed the authorities to consider the Petitioner's reply to show cause notices on merit, setting deadlines for the adjudication officer to pass a reasoned order. The Petitioner was granted the right to seek remedies if aggrieved, with a stay on coercive actions until communication of the order. The Court disposed of both the present and pending writ petitions, emphasizing the need to address delays in proceedings and adhere to specified timelines for decision-making.

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Issues:
1. Delay in proceeding with show cause notices
2. Jurisdiction of authorities to continue proceedings despite pending writ petition

Analysis:

1. The case involved a second round of litigation regarding show cause notices issued to the Petitioner by the Commissioner, Central Excise, Customs & Service Tax. Initially challenged through a writ petition, an interim order was passed in November 2006. The Court directed the Petitioner to file a show cause before the authorities, enclosing relevant documents and judgments in support of their defense. Despite subsequent developments, including a corrigendum and a notice of personal hearing, the Petitioner questioned the jurisdiction of the authorities to continue the proceedings, leading to the filing of the present writ petition.

2. The Court noted the inordinate delay in proceeding with the earlier show cause notices, despite a policy decision to adjudicate them and the justification for keeping them in the Call Book coming to an end with a decision by the Larger Bench in 2011. The Court directed that the Petitioner's reply be considered on its merit, with a hearing date to be intimated in advance. The Authorized Adjudication Officer was instructed to pass a reasoned order by a specified date, with communication to the Petitioner by a certain deadline. The Petitioner was granted the right to seek appropriate remedies if aggrieved by the order, and no coercive steps were to be taken against the Petitioner until the communication of the order. The Court's order disposed of both the present writ petition and the pending one from 2006.

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