TaxTMI 
TaxTMI 
2023 (12) TMI 1221
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....ication of the show cause notice considering the settled principles of law and which are considered by this Court in "Coventry Estates Pvt. Ltd Vs. The Joint Commissioner CGST and Central Excise and Anr. 2023 SCC OnLine Bombay 2014". Learned counsel for the petitioners had submitted that in the present proceedings there is an additional ground, namely that there cannot be a delayed adjudication of a show cause notice which was issued almost about 8 years back. 2. The second contention is that in any event, the show cause notice being issued by the Directorate of Revenue Intelligence, they are hit by the decision of the Supreme Court in the case of Canon India Pvt. Ltd Vs. Commissioner of Customs AIR 2021 SC 1699 and hence, the adjudicating....
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....e of Revenue Intelligence (DRI), Lucknow Zone Unit, the adjudication of which would be stated to be before the Commissioner of Customs (NS-II) Nhava Sheva, Taluka Uran, District Raigad. The challenge in the petition is essentially on the ground that the DRI will not have jurisdiction to issue the impugned show cause notice. It is contended that such an action on the part of the DRI would be contrary to the binding decision of law laid down by the Supreme Court in the case of M/s. Canon India Pvt. Ltd. vs. Commissioner of Customs AIR 2021 SC 1699. On behalf of the Petitioner it is submitted that this Court in proceedings where similar challenge was raised not only concerning a show cause notice but also on an Order-In-Original passed on the ....
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....n that the officer adjudicating the show cause notice would certainly take into consideration such legal position and pass appropriate orders. 4. After hearing learned counsel for the parties, we are of the opinion that the Petitioner needs to canvas such legal position as asserted in the present proceedings before the adjudicating officer, who as fairly pointed out by Mr. Mishra, would certainly take into consideration all such contentions including law laid down by the Supreme Court in the case of Canon India Pvt. Ltd Vs. Commissioner of Customs (supra) and pass appropriate orders on the show cause notice. 5. We may also observe that insofar as the legal contentions as raised by the Petitioner in regard to the interpretation Section....
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....l for respondent Nos. 1 to 3 would however, place reliance on the orders dated 8 November 2023 passed by us on Writ Petition No. 13304 of 2023 Laxmi Organic Industries Ltd. Vs. Union of India to contend that in such proceeding, although the decision of Supreme Court in Canon India Pvt. Ltd. (supra) was urged, however, this Court had directed adjudication of the show cause notice, keeping open the contentions of the petitioners to be urged on such issues before the adjudicating authority including on the issue of delayed adjudication. However, learned counsel does not dispute that show cause notice issued by DRI have been stayed by this Court in various cases. 6. Heard learned counsel for the parties. We have also perused the records and th....