2014 (12) TMI 1120

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....sion at different places namely within the Commissionerate of Nhava Seva Port, Mumbai, at Kandla Port in the State of Gujarat, at Tuglakabad , New Delhi and at Kolkata. He submits that the show cause notice which ropes in about 35 entities and whose business connection or commercial dealings or nexus have not been stated to be linked nor a business link established. Issuance of this show cause notice and to 35 persons together would itself vitiate it and on several grounds. Further, a chart or tabulation at page 110 of the Paper Book would show that the notice though styled as notice to show cause is not as such. It refers to a determination already made. Thus, the issues in the show cause notice are already adjudicated upon. If everything ....

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.... 5. Additionally, on instructions, Mr.Jetly submits that the apprehension of the Petitioner and the parties like them that they would be made to face three adjudicators at three different venues, can be taken care of and inasmuch as there are certain requests made to the Central Board of Excise & Customs, that Board in terms of its guidelines and policy decision will ensure that the adjudicator at one place will adjudicate and decide the show cause notice. The noticees may not be required to travel and attend several adjudicating officers and at different venues. In these circumstances, on this count, the Petitioner need not have any apprehension. 6. As far as other aspects are concerned, Mr.Jetly clarifies that the tabulation and the c....

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....articularly at Delhi, Mumbai, in the State of Gujarat or at Kolkata. 8. The argument that there is a pre-adjudication and predetermination of the issues raised in the show cause notice need not detain us. That may require us to go into the contents and particularly merits of the show cause notice, which is not permissible at this stage. We clarify that it would be open for the Petitioner to raise all contentions including those based on the grounds in the Writ Petition at the adjudication of the show cause notice, it would also be open to them to contend that despite their appearance before the adjudicating authority, the show cause notice and to several persons, combining several issues, several acts of omission and commission alleged t....