2022 (2) TMI 1222

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a Seal for respondents ORDER Short written notes of arguments filed in court on behalf of the petitioners be taken on record. In this writ petition, petitioners have challenged the impugned show-cause-cum-demand notice dated October 14, 2016 (Annexure P17, p.88) issued by the Commissioner, Central Excise & Service Tax, Audit-II Commissionerate, Kolkata, the fourth respondent herein, on th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... show-cause notice, I am of the view that issuance of notice by an authority cannot be treated as a final decision or conclusion of the matter by that authority and cannot be automatic presumption that at the final decision on the impugned show-cause notice, authority will go against the petitioners. In addition to that, I am also of the view that this writ petition is premature, though it has bee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioners shall be entitled to take all the points raised by them in this writ petition as well as in the short written notes of argument and the respondent/authority concerned shall deal with the same while taking a final decision on the aforesaid impugned show-cause notice within four weeks from the date of making such representation/objection and shall communicate his decision to the petitioner....