https://www.taxtmi.com/caselaws?id=344417 Where a show cause notice is treated as a call-book case under the Master Circular because the Department has already appealed and the earlier judgment is pending before the Supreme Court with leave and stay, the writ petition need not be examined immediately. The Court declined to decide the challenge to the notification empowering the adjudicating officer at that stage, as the same controversy was already sub judice in appeal. The petitioner was left at liberty to seek keeping the adjudication proceedings in abeyance before the adjudicating authority and to revive the challenge to the notification depending on the outcome of the pending appeals. en-us Thu, 25 May 2017 00:00:00 +0530 Tue, 22 Jul 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344417 Where a show cause notice is treated as a call-book case under the Master Circular because the Department has already appealed and the earlier judgment is pending before the Supreme Court with leave and stay, the writ petition need not be examined immediately. The Court declined to decide the challenge to the notification empowering the adjudicating officer at that stage, as the same controversy was already sub judice in appeal. The petitioner was left at liberty to seek keeping the adjudication proceedings in abeyance before the adjudicating authority and to revive the challenge to the notification depending on the outcome of the pending appeals. Case-Laws Customs Thu, 25 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344417