2001 (12) TMI 31

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....ice. Mr. Sharma, learned counsel appearing on behalf of the petitioner, submits that the impugned show-cause notice should not have been issued as thereby the penalty proceedings are sought to be revived which were earlier dropped. Such a contention, in our opinion, can be raised before the concerned respondent. It is now well settled that although this court in exercise of its writ jurisdictio....

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....f fact, though they may be jurisdictional facts the decision of which depends upon the appreciation of evidence, should be left to be tried by the Special Tribunals constituted for that purpose. If and after the Special Tribunals try the preliminary issue in respect of such jurisdictional facts, it would be open to the aggrieved party to take that matter before the High Court by a writ petition an....

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....e appropriately be dealt with by the Tribunal. The appeal court has made it clear that any party who feels aggrieved by the finding of the Tribunal on this preliminary issue may move the High Court in accordance with law. Therefore, we are not prepared to accept Mr. Sastri's argument that the appeal court was wrong in reversing the conclusion of the trial judge in so far as the trial judge proceed....