Show-cause notices under Central Excise law are not to be stalled before adjudication; merits must be decided first.

Interference with demand-cum-show cause notices under Central Excise law was found unwarranted at the threshold because the notices had only commenced proceedings and no final adjudication had been made. The petitioner had already submitted a reply, which the competent authority was required to examine and decide on merits in accordance with law. The Court therefore declined to stall the statutory process at the show-cause stage and left the petitioner to pursue remedies after final adjudication if still aggrieved.

---

---

Issues: Whether the High Court should interfere at the stage of demand-cum-show cause notices issued under the Central Excise law.

Analysis: The notices had only initiated proceedings and no final adjudication had yet been made. The petitioner had already filed a reply, and the competent authority was required to consider that reply and determine the matter on merits in accordance with law. In such circumstances, it was not appropriate to stall statutory proceedings at the threshold. The Court also directed the authority to decide the issue on merits and in accordance with law.

Conclusion: The Court declined to interfere at the show-cause stage and left the petitioner to pursue remedies after final adjudication, if aggrieved.

---