Dismissal of Writ Petition Over Demand Notice Upheld, Application for Party Addition Disposed

The High Court at Calcutta dismissed a writ petition challenging a demand notice issued by the Assistant Commissioner of Central Excise, citing final assessment orders as unchallenged. The petition was deemed not maintainable, with no costs awarded, and an application for the addition of a party was disposed of summarily.

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The High Court at Calcutta dismissed a writ petition challenging a demand notice issued by the Assistant Commissioner of Central Excise, stating that since the assessment orders had become final and were not challenged, the petition was not maintainable. No costs were awarded, and an application for addition of party was also disposed of summarily.

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