Writ against a show cause notice is premature where the assessee can contest the matter before the statutory authority.

A writ petition challenging a mere show cause notice under central excise law is ordinarily premature where no final adjudication has been made. The proper course is to raise objections before the competent authority and allow the statutory adjudicatory process to continue. Interference at the notice stage is not warranted when the assessee has an effective opportunity to contest the matter before the departmental authority. The challenge was therefore held not maintainable at that stage, and the petitioner was left to pursue objections before the excise authorities, who were to consider the matter and pass appropriate orders after hearing the assessee.

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Issues: Whether a writ petition challenging show cause notices issued under the central excise law was maintainable when no final adjudication had yet been made.

Analysis: The petition was directed only against show cause notices and no final order had been passed by the revenue authorities. The proper course was to submit objections before the competent authority and allow the statutory adjudicatory process to continue. Interference at the notice stage was not warranted because the challenge was premature and would obstruct the pending departmental proceedings.

Conclusion: The challenge to the show cause notices was premature and not maintainable at that stage, and the writ petition was rejected.

Final Conclusion: The petitioner was left to pursue objections before the excise authorities, who were directed to consider the matter and pass appropriate orders after hearing the assessee.

Ratio Decidendi: A writ petition ordinarily will not lie against a mere show cause notice where no final adjudication has been made and the party has an effective opportunity to contest the matter before the statutory authority.

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