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1 - 9 of 9 (0.20 seconds)Section 6 in The Central Excise Act, 1944 [Entire Act]
Section 1 in The Central Excise Act, 1944 [Entire Act]
Section 4 in The Central Excise Act, 1944 [Entire Act]
Article 226 in Constitution of India [Constitution]
Finance Act, 1999
Malladi Drugs And Pharma. Ltd. vs Union Of India (Uoi) on 18 March, 2004
Further, the judgment of this Court in the
case of Malladi Drugs & Pharma Ltd. v. Union of India 5,
relied on by the learned senior counsel for the appellants
also supports their case where this Court has upheld the
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https://www.mhc.tn.gov.in/judis
WP(MD) No.2357 of 2013
judgment of the High Court which refused to interfere at
show cause notice stage.'
Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959
Union Of India vs M/S Guwahati Carbon Ltd on 24 July, 2018
https://www.mhc.tn.gov.in/judis
WP(MD) No.2357 of 2013
Though there is no bar as such for entertaining the writ
petitions at the stage of show cause notice, but it is settled by
number of decisions of this Court, where writ petitions can
be entertained at the show cause notice stage. Neither it is a
case of lack of jurisdiction nor any violation of principles of
natural justice is alleged so as to entertain the writ petition
at the stage of notice. High Court ought not to have
entertained the writ petition, more so, when against the final
orders appeal lies to this Court. The judgment of this Court
in the case of Union of India & Anr. v. Guwahati Carbon Ltd.
(supra) relied on by the learned senior counsel for the
appellants also supports their case. In the aforesaid
judgment, arising out of Central Excise Act, 1944, this Court
has held that excise law is a complete code in order to seek
redress in excise matters and held that entertaining writ
petition is not proper where alternative remedy under statute
is available. When there is a serious dispute with regard to
classification of service, the respondents ought to have
responded to the show cause notices by placing material in
support of their stand but at the same time, there is no reason
to approach the High Court questioning the very show cause
notices. Further, as held by the High Court, it cannot be said
that even from the contents of show cause notices there are
no factual disputes.
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