Writ interference against excise show cause notices remains exceptional; jurisdictional objections should first be raised before the authority.

Writ interference at the show cause stage in excise proceedings is exceptional. Unless the notice is shown to be ex facie without jurisdiction or a complete nullity, the proper course is to file a reply and raise even jurisdictional objections before the issuing authority. The authority should decide the jurisdictional objection at the outset of the inquiry, and if it rejects the objection, the party may then pursue the statutory remedy. A stay request made before the original authority should be considered promptly, and coercive steps should ordinarily await disposal of that request.

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Issues: Whether writ jurisdiction should be exercised against a show cause notice in excise proceedings where the notice is alleged to be without jurisdiction or a nullity, and whether the petitioners should first respond before the authority.

Analysis: Interference at the stage of show cause notice is exceptional. Where the notice is not shown to be ex facie without jurisdiction or a complete nullity, the proper course is to submit a reply and urge even jurisdictional objections before the authority issuing the notice. A jurisdictional issue must ordinarily be decided at the commencement of the inquiry by the authority itself, and if the authority overrules the objection, the party may then pursue the statutory remedy. The Court also indicated that, if a stay request is made before the original authority, it should be considered promptly and coercive steps ought to await disposal of that request.

Conclusion: Writ interference was declined at the show cause stage, while the petitioners were permitted to file replies and have their objections considered by the authority.

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