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 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 2