Connected show cause notices on the same issue should be adjudicated together by the authority with highest duty jurisdiction.

Where multiple show cause notices arise from the same basic dispute, the notices should be adjudicated together by the authority competent to decide the case involving the highest duty demand. The Tribunal relied on Board circulars to treat the connected notice and the main notice as part of the same controversy, and directed fresh adjudication by the Commissioner. That fresh adjudication was to be undertaken after following the principles of natural justice, alongside the related remanded matter. The remand order was therefore not disturbed in substance, and the connected case was sent back for joint consideration.

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Issues: Whether the impugned remand order should be interfered with, and whether connected show cause notices involving the same issue ought to be adjudicated by the authority competent to decide the case involving the highest amount of duty.

Analysis: The impugned proceedings arose from a connected show cause notice on the same basic dispute, while a main notice on the underlying allegations had already been adjudicated and remanded in separate proceedings. The Board's circulars provided that where different show cause notices involve the same issue and are answerable to different adjudicating authorities, they should be adjudicated by the authority competent to decide the case involving the highest duty. On that basis, the Tribunal found that both notices should be dealt with together by the Commissioner afresh, after following the principles of natural justice, along with the other matter already remanded.

Conclusion: The remand order was not interfered with in substance, and the matter was sent back for fresh adjudication by the Commissioner together with the connected case.

Ratio Decidendi: Where multiple show cause notices involve the same issue, they should be adjudicated by the competent authority having jurisdiction over the highest duty demand, and a fresh adjudication must comply with natural justice.

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