1997 (7) TMI 185

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....Authorities have initiated action for alleged violation of several provisions of Central Excise Rules, 1944 (in short 'Rules') framed under Central Excises and Salt Act, 1944 (in short the 'Act '), with reference to certain entries in Central Excise Tariff Act, 1985 (in short ' Tariff Act'). 3.We find that at the stage of issuance of show cause, notice, petitioners have moved this Court for interference. Petitioners with reference to various materials and documents have assailed the action, labelling it to be uncalled for, and to be on a misreading of statutory provisions. It is stated that there was pre-adjudication of liability. While issuing a show cause notice, a prima facie view is expressed. If a reply is submitted to the show caus....

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....ve remedy and show cause against the same before the authority concerned and take up objection regarding jurisdiction also, then. In the event of an adverse decision, it will certainly be open to him to assail the same before the prescribed statutory authority. Similar view was expressed by the Apex Court in the Executive Engineer, Bihar State Housing Board v. Ramesh Ku. Singh and others - J.T. 1995 (8) S.C. 331. Jurisdiction is a dignity which a man hath by a power to do justice in causes of complaint made before him (See Termes de la Ley). It essentially means power of the Court to hear and determine a cause to adjudicate or exercise any judicial power in relation to it. The question of jurisdiction is determinable at the commencement ....

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....e questions on which its jurisdiction depends. The question whether the Tribunal has jurisdiction depends not on the truth or falsehood of the facts into which it has to enquire, or upon the correctness of its findings on these facts, but upon their nature, and it is determinable as indicated above "at the commencement, not at the conclusion, of the enquiry". Similar view was taken in Rex v. Boltan (1841) 1 Q. B.66 to which reference has been made by the Apex Court in the case of Ujjan Bai v. State of Uttar Pradesh - A.I.R. 1962 S.C. 1621. It may be added that an enquiry whether the Court-Tribunal or Authority has jurisdiction in any particular case is not an exercise of jurisdiction over the case itself, but is really an investigation as t....