Key Ruling: Writs Not Permitted After Response to Notice In OWP No. 398/2008, the Court held that no writ can be filed against a show-cause notice once a response has been submitted. The Assessing Authority was ...
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Key Ruling: Writs Not Permitted After Response to Notice
In OWP No. 398/2008, the Court held that no writ can be filed against a show-cause notice once a response has been submitted. The Assessing Authority was directed to consider the petitioner's response and evidence on merits without influence from the circular issued by the Central Board of Excise and Customs. Similarly, in OWP No. 399/2008, the Court reiterated that no writ lies against a notice once a response has been provided, instructing the Assessing Authority to evaluate the petitioner's reply and evidence solely on merits, disregarding the circular's impact.
Issues: - Show-cause notices issued by Customs and Central Excise Commissioner, J&K, Jammu - Interpretation of circular of the Central Board of Excise and Customs - Adjudication of issues raised on merits
OWP No. 398/2008: The petitioner challenged a show-cause notice from the Customs and Central Excise Commissioner, J&K, Jammu, regarding certain points. The petitioner had already responded to the notice but approached the Court due to a circular from the Central Board of Excise and Customs. The circular directed assessing authorities to follow a Supreme Court judgment in determining manufacturing processes. The petitioner feared their response may not be considered on merits due to this circular. The Court held that no writ lies against the notice when a response has been submitted. The Court directed the Assessing Authority to consider the petitioner's response and evidence on merits without influence from the circular.
OWP No. 399/2008: Similar to the previous case, the petitioner contested a show-cause notice from the Customs and Central Excise Commissioner, J&K, Jammu, based on specific points. Despite the petitioner already submitting a response, they sought Court intervention due to a Central Board of Excise and Customs circular. This circular instructed assessing authorities to apply a Supreme Court judgment on manufacturing processes. The petitioner was concerned that their response might not be evaluated on its merits due to this circular. The Court reiterated that no writ can be filed against a notice once a response has been given. The Court instructed the Assessing Authority to assess the petitioner's reply and evidence solely on merits, unaffected by the circular.
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