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<h1>Petition to Quash Show Cause Notices Dismissed, CBEC to Decide on PTO Shafts Classification</h1> <h3>MJ. ENGINEERS Versus UNION OF INDIA</h3> The High Court of Punjab and Haryana dismissed the petition to quash show cause notices for duty and directed the Central Board of Excise and Customs to ... Issuance of a writ of certiorari and mandamus - Held that:- As a mere notice has been served, calling upon the petitioner to show cause against the proposed levy of duty, are not inclined to entertain the petition. However, as representations filed by the petitioner regarding classification of PTO shafts is pending consideration before the Central Board of Excise and Customs, New Delhi, the writ petition is disposed of by directing the said authority to decide the representation within one month of receipt of a certified copy of this order. The petitioner, while filing reply to the show cause notices, would be at liberty to pray before respondent No. 3 that adjudication of the notices may await outcome of any clarification, that may be issued by the Central Board of Excise and Customs - Petition disposed of. The High Court of Punjab and Haryana dismissed the petition seeking to quash show cause notices for duty raised by respondent No. 3. The court directed the Central Board of Excise and Customs to decide on the petitioner's representation regarding the classification of Power Takeover (PTO) shafts within one month. The petitioner can request respondent No. 3 to await the clarification before adjudication.