IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 9TH AUGUST 2011 / 18TH SRAVANA 1933 WA.No. 1168 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.13592/2011 Dated 05/07/2011 .................... APPELLANT: PETITIONER: ------------------------ SREE SAKTHI PAPER MILLS LTD., EDAYAR,MUPPATHADOM P.O.,KOCHI-683 110, REPRESENTED BY ITS AUTHORISED SIGNATORY SRI.V.VINODKUMAR,DEPUTY GENERAL MANAGER, (COMMERCIAL). BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENTS/RESPONDENTS: --------------------------------- 1. DEPUTY COMMISSIONER OF CENTRAL EXCISE ERNAKULAM-I, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,KALOOR, KOCHI- 682 017. 2. COMMISSIONER OFCENTRAL EXCISE & SERVICE TAX (APPEALS),C.R.BUILDING, I.S.PRESS ROAD,KOCHI-682 018. 3. THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE,ERNAKULAM-I, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,KALOOR-682 017. 4. SUPERINTENDENT OF CENTRAL EXCISE, PARUR RANGE,PMA BUILDING,1ST FLOOR, BANK JN.ALUVA-683 101. ADV. SRI.SAIBY JOSE KIDANGOOR THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 09/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. = = = = = = = = = = = = = = = = = W.A. No. 1168 OF 2011 = = = = = = = = = = = = DATED THIS, THE 9TH DAY OF AUGUST, 2011. J U D G M E N T C.N. Ramachandran Nair, J. The writ appeal is filed against the judgment of the learned Single Judge declining to interfere with the show cause notice issued by the Central Excise Department. We have heard counsel for the appellant and standing counsel appearing for the respondents. Appellant's counsel submitted that adjudication orders are issued in the same matter for previous years and matter is pending in appeal before the Commissioner (Appeals). According to the appellant, in view of the contest against the adjudication orders issued for earlier years, Department cannot issue fresh show cause notice and raise fresh demands for subsequent years. Counsel for the appellant has relied on an order of the Customs, Central Excise and Service Tax Tribunal, in the case of another party, which, according to him, applies to the appellant's case. Standing Counsel, on the other hand, submitted that Tribunal's order is not applicable as such to the facts of the appellant's case and it is also not known whether the Tribunal's order has W.A.1168/2011 2 become final. In any case, we do not think the appellant can challenge the show cause notice on the ground that demand for previous periods are under challenge before the Commissioner (Appeals). At the maximum, the appellant can only request for an early disposal of the appeals by the appellate authority. We, therefore, dispose of the writ appeal by directing the appellate authority, namely, the Commissioner of Central Excise (Appeals), Ernakulam, to dispose of the appeals filed by the appellant and pending before him within a period of two months from the date of receipt of a copy of this judgment. C.N. RAMACHANDRAN NAIR, (JUDGE). P.S. GOPINATHAN, (JUDGE) knc/-