IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.11980 of 2010 Date of decision: 9.7.2010 M/s R Ess Iron and Steel Pvt. Ltd. -----Petitioner. Vs. Union of India and another. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Kanwaljit Singh, Sr. Advocate with Mr. Ajay Singla, Advocate for the petitioner. --- ADARSH KUMAR GOEL, J. 1. This petition seeks quashing of Show Cause Notice under Section 11-A of the Central Excise Act, 1944. 2. Case of the petitioner is that it is a manufacturer of steel ingots etc. A raid was conducted at the premises of factory of the petitioner in February, 2005 and certain statements were recorded. According to the petitioner, it was entitled to exemption as per notification No.67/95 dated 16.3.1995 and the Show Cause Notice was barred by limitation. After the Show Cause Notice, though hearing took place, the matter was not being finalised. CWP No.11980 of 2010 3. The impugned notice shows that there are allegations of clandestine removal of steel ingots and clearing of goods without payment of duty. There is also allegation of suppression of information. 4. It is well settled that writ petition cannot be entertained when the petitioner has opportunity to respond to the Show Cause Notice, particularly when disputed questions of fact are involved which may require adjudication. Reference may be made to judgment of the Hon’ble Supreme Court in Union of India v. Jain Shudh Vanaspati Ltd. (1996) 10 SCC 520. 5. Without expressing any opinion on merits, we are of the view that at this stage, this writ petition cannot be entertained. Dismissed. (ADARSH KUMAR GOEL) JUDGE July 09, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2