(M.R. Shah and B.V. Nagarathna, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 22256/2019
Union of India and Another ______________________ Petitioner(s);
v.
Star Delta Exim (P) Ltd. and Others ________________ Respondent(s).
Petition(s) for Special Leave to Appeal (C) No(s). 22256/2019 and DBCWP No. 16452/2018, decided on April 19, 2022
The Order of the court was delivered by
Order
1. By the impugned judgment and order, the High Court, while allowing the Writ Petition, had set aside the Order-in-Original passed in proceedings pursuant to the show cause notice C. No. V(H)Adj/CE-76 & 74/155/Alw/2017/7924 dated 23.10.2017 are ordered to be revived and to be transferred to the Additional Director General, Directorate General of Central Excise Intelligence, Delhi Zonal Unit, New Delhi for decision with the proceedings initiated pursuant to the first show cause notice No. DZU/INV/CE/G/49/2013/1550 dated 01.03.2016 in accordance with law.
2. Considering the fact that both the show cause notices – one dated 01.03.2016 issued by the Directorate General of Central Excise Intelligence, Delhi Zonal Unit and the subsequent show cause notice dated 23.10.2017 issued by the Commissioner, Central Goods and Service Tax Commissionerate, Alwar were on the same subject-matter, the High Court is justified in passing the impugned judgment and order and directing that both the notices to be adjudicated and heard together by one authority.
3. In that view of the matter, we see no reason to interfere with the impugned judgment and order passed by the High Court.
4. However, we direct that now both the show cause notices one dated 01.03.2016 and the subsequent show cause notice dated 23.10.2017 be adjudicated by only one authority, namely, the Additional Director General, Directorate General of Central Excise Intelligence, Delhi Zonal Unit, New Delhi and/or the equivalent authority, to be decided and disposed of within a period of six months from today.
5. The respondents are directed to cooperate the appropriate authority, as ordered above, to finally adjudicate the aforesaid two show cause notices together within the time stipulated hereinabove.
6. With this, the Special Leave Petition stands dismissed/disposed of.
7. Pending applications, if any, also stand disposed of.
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