Writ challenge to excise demand notice declined while adjudication was pending; authority directed to decide expeditiously.

A writ challenge to a show cause notice and demand-related communication was not entertained because adjudication on the petitioners' representation and the notice remained pending before the competent authority. The High Court declined to examine the merits or the alleged excise duty liability at the writ stage, and instead directed the adjudicating authority to decide the matter expeditiously and in accordance with law. It also left open the possibility of interim relief if the decision was not taken within the stipulated time, thereby relegating the petitioners to the statutory adjudication process.

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Issues: Whether the writ petition challenging the show cause notice and the demand-related communication should be entertained while adjudication proceedings were still pending before the Assistant Commissioner.

Analysis: The adjudication on the petitioners' representation and the show cause notice had not yet been completed. In these circumstances, the Court declined to enter into the merits of the dispute or to examine the liability to excise duty at the writ stage. Instead, it directed the adjudicating authority to decide the matter expeditiously and in accordance with law, with liberty to consider interim relief if the decision was not taken within the stipulated time.

Conclusion: The writ petition was not entertained on merits and the petitioners were relegated to the pending adjudication before the competent authority.

Final Conclusion: The matter was disposed of by requiring prompt statutory adjudication rather than by adjudicating the excise liability in writ jurisdiction.

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