2010 (7) TMI 911

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....ecially, with regard to two important operations in the process of tobacco, namely, "threshing and redrying". On an allegation that the petitioner failed to pay the service tax for the assessment year 2006-07 the respondent, based on intelligence gathered, conducted enquiry after duly summoning the partner of the petitioner and other companies who allegedly availed of services from the petitioner. After such preliminary enquiry, having come to a provisional conclusion that the peti tioner contravened section 68 of the Finance Act, 1994, read with section 6 of the Service Tax Rules, 1994, the respondent issued a show-cause notice impugned herein; calling upon the petitioner to explain as to why action proposed thereunder should not be taken ....

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....on of India v. Bajaj Tempo Limited [1997] 94 ELT 285 (SC); [1998] JT 9 SC 138; [1998] 9 SCC 281 the Supreme Court laid down as under: ". . . The appropriate course for the assessee in each case was to reply to the show-cause notice enabling the authorities to record their findings of fact in each case and then if necessary, the matter should have been proceeded to the Tribunal and thereafter to this court. The trade notice was not decisive of the question either before the Tribunal or in this court. We are satisfied that the question of excise duty which has been raised in these matters can be decided only after recording the findings of fact in each case in respect of goods or items given by the appro priate authority. These matte....

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.... into facts, writ petitions should not be entertained for the mere asking and as a matter of routine, and the writ petitioner should invariably be directed to respond to the show-cause notice and take all stands highlighted in the writ petition. Whether the show-cause notice was founded on any legal premises, is a jurisdictional issue which can even be urged by the recipient of the notice and such issues also can be adjudicated by the authority issuing the very notice initially, before the aggrieved court approach the court. . ." In Commissioner of Customs & Central Excise v. Charminar Nonwovens Ltd. [2004] 136 STC 356 (SC); [2004] 167 ELT 372 (SC); [2004] 5 SCC 125, the Supreme Court observed as under (at page 358 in 136 STC): "The m....