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    <title>2006 (1) TMI 38 - GUJARAT HIGH COURT</title>
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    <description>The Court quashed the forcible collection of cheques by the respondent from the petitioner, a company engaged in job work, without issuance of a show cause notice under Section 11A of the Central Excise Act, 1944. The Court directed the respondent to refund the amount collected through encashment of two cheques and return the remaining 11 unencashed cheques. The petitioner was allowed to be subject to further inquiry and adjudication processes, with no costs imposed on them.</description>
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