2020 (4) TMI 172

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.... prayers in the above Writ Petition (Civil) are as follows:- "i) to issue a writ of certiorari or any other appropriate writ, order or direction calling for the records leading to issuance of the show cause notice dated 28.11.2019 evidenced by Ext.P4 and to quash Ext.P4. ii) to declare that the proceedings initiated as per the notice evidence by Ext.P4 is without authority of law." 2. Heard Sri.V. Krishna Menon, learned counsel appearing for the petitioner and Sri. Sreelal N. Warrier, learned Standing Counsel for the Central Board of Indirect Taxes appearing for official respondents 2 to 4 and Sri. P. Vijayakumar, learned Asst. Solicitor General appearing for R1 Union of India. 3. The case set up in this Writ Petitio....

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....he Central Excise Act, 1944 (1 of 1944) (except as respects goods included in Entry 84 of the Union List of the Seventh Schedule to the Constitution), the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, (16 of 1955), the Additional Duties of Excise (Goods of Special Importance) Act, 1957, (58 of 1957), the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, (40 of 1978), and the Central Excise Tariff Act, 1985 (5 of 1986) (hereafter referred to as the repealed Acts) are hereby repealed. (2) The repeal of the said Acts and the amendment of the Finance Act, 1994 (32 of 1994) (hereafter referred to as "such amendment" or "amended Act", as the case may be) to the extent mentioned in the sub-section (1) o....

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....any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed; (f) affect any proceedings including that relating to an appeal, review or reference, instituted before on, or after the appointed day under the said amended Act or repealed Acts and such proceedings shall be continued under the said amended Act or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed. (3) The mention of the particular matters referred to in sub-sections (1) and (2) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 (10 of 1897) with regard to the....

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....id issue regarding maintainability, lack of jurisdiction etc. as the first issue to be determined before the 2nd respondent can enter into the merits of the controversy. Therefore, it is ordered that the petitioner Company may give their detailed written submissions/written objections in the matter and the initial objections may be with regard to maintainability and lack of jurisdiction and may also advert to the merits of the matter. The 2nd respondent will afford reasonable opportunity of being heard to the petitioner through authorised counsel and consider all the contentions of the petitioner both with reference to the maintainability, lack of jurisdiction etc. as well as the merits of the matter. Thereafter, after affording reasonable ....