- (1.) IT is submitted that the petitioner has filed its reply and explanation in respect to the impugned show -cause notices and the matter is pending adjudication before respondent No. 5.
(2.) IN view of the fact that the matter is pending adjudication, we do not propose to interfere in the proceedings at this stage and, therefore, not entertaining this petition, dismiss the same. However, we permit the petitioner to participate in the proceedings in all respects and make submissions and give statements, if required. We direct the petitioner to co -operate in the proceedings. Similarly, we direct respondent No. 5 to ensure that the proceedings are conducted strictly in accordance with law and are concluded as fast as possible. We also direct respondent No. 5 not to cause any harassment to the petitioner or not to take any coercive step till the proceedings are concluded. If the petitioner feels that respondent No. 5 is harassing the petitioner or any of its officers, the petitioner shall be at liberty to approach this Court again. On the conclusion of the adjudication proceedings, if it is determined that the petitioner is liable to pay any duty of Central Excise or any other amount, proper demand shall be raised. The petitioner thereafter shall either pay the amount in question or avail of such remedy, if available, in accordance with law. Order accordingly.;