2023 (7) TMI 1072

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....r. Karan Sachdev, Advocate vice Mr. Meenakshi Slathia kour, Advocate. For the Respondent(s) Through :- Mr. Jagpaul Singh, Advocate. ORDER OWP No. 398/2008 1. Impugned in this petition is a show-cause notice bearing No. 1141 dated 13.04.2005 issued by the Customs and Central Excise Commissioner, J&K, Jammu, whereby the petitioner has been called upon to show-cause along with all evidence, docum....

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....tion issued by the Central Board of Excise and Customs, the Assessing Authorities are not adjudicating the issues raised on merits. 4. Having heard learned counsel for the parties and perused the material on record, we are of the view that no writ lies against the show-cause notice, more particularly, when the petitioner has already responded to the show-cause notice by submitting his reply to it....

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....h all evidence, documentary or otherwise, in respect of the points (i to v) indicated in the penultimate paragraph of the show-cause notice. 2. Learned counsel for the petitioner fairly submits that the reply to the show-cause notice stands submitted to the authority concerned but the petitioner was constrained to approach this Court in view of the circular of the Central Board of Excise and Cust....