Punjab-Haryana High Court
M/S Vardhman Chemtech Ltd vs Union Of India & Others on 10 February, 2011
Author: Adarsh Kumar Goel
Bench: Adarsh Kumar Goel, Ajay Kumar Mittal
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH.
C.W.P. No.2544 of 2011
Date of decision: 10.2.2011
M/s Vardhman Chemtech Ltd.
-----Petitioner.
Vs.
Union of India & others.
-----Respondents.
CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL
HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
Present:- Mr. Jagmohan Bansal, Advocate and
Mr. Vishav Bharti, Advocate
for the petitioner.
---
ADARSH KUMAR GOEL, J.
1. This petition seeks quashing of Show Cause Notice dated 19.10.2009, Annexure P-7, issued by the Commissioner of Central Excise, requiring the petitioner to show cause why he should not be required to pay CENVAT amount of `3,70,60,747/- with interest and why seized goods valued at `46,70,400.00 be not confiscated and penal action taken.
2. Only contention in support of challenge to the said notice is that on the same issue, earlier notice dated 12.11.2008 issued by the Superintendent, Central Excise, Derabassi was pending, wherein the amount required to be paid is much lesser.
3. We have heard learned counsel for the petitioner. C.W.P. No.2544 of 2011 2
4. It is well settled that a petition under Article 226 of the Constitution can normally be entertained against a Show Cause Notice only if such a notice suffers from any jurisdictional error. In the present case, mere fact that earlier Show Cause Notice is pending, is not shown to be a bar to a subsequent Show Cause Notice and in any case, such a plea can be raised by the petitioner before the concerned authority in the first instance. The petitioner can have its statutory remedies against any decision which may be taken. In this view of the matter, there is no ground to entertain this petition at this stage.
Dismissed.
(ADARSH KUMAR GOEL)
JUDGE
February 10, 2011 ( AJAY KUMAR MITTAL )
ashwani JUDGE