2026 (8) TMI 1498

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....oner Through: Mr Anurag Mishra and Mr Naveen Rohila, Advocates. For the Respondents Through: Ms. Samiksha Godiyal SSC CBIC with Mr Tenzing NamgyalBhutia and Mr Ritiwik Narayanan, Advs. ORDER 1. The present writ petition has been filed challenging the Order-in-Original dated 31.12.2025 primarily on the ground that no Show Cause Notice was served upon the Petitioner and that no opportunity ....

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....r. 5. It is, thus, evident that the present petition involves disputed questions of fact, particularly with regard to the service of the Show Cause Notice, the hearing notice, and the Order-in-Original. 6. The Petitioner has an efficacious statutory remedy of appeal before the Appellate Authority, which is competent to examine and adjudicate upon the aforesaid disputed questions of fact. In ....