Writ challenge to duty-demand notices declined at notice stage, with direction to decide pending PTO shaft classification representation.

A writ challenge to show cause notices raising a duty demand was not entertained at the notice stage, and the petition was disposed of without examining the merits of the proposed demand. The High Court directed the authority to decide the pending representation on classification of PTO shafts within one month, leaving the classification issue to be considered administratively before further action on the notices.

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Issues: Whether the writ petition challenging the show cause notices raising a duty demand was liable to be entertained, and whether the pending representation seeking clarification on the classification of PTO shafts required consideration.

Outcome: The petition was not entertained at the notice stage and was disposed of with a direction to the authority to decide the pending representation within one month.

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