https://www.taxtmi.com/caselaws?id=40936 The court asserted its territorial jurisdiction based on show cause notices issued following directives from the Central Government. It held that the premature writ petitions exhibited non-application of mind, justifying relief under Article 226. The court determined the petitioners as independent manufacturers, not acting on behalf of other entities. It deemed the show cause notices and directions illegal due to lack of independent consideration, quashing them. The court did not address the time-bar issue but ultimately ruled in favor of the petitioners, annulling the Central Government's directions and show cause notices without costs awarded. en-us Tue, 19 May 1981 00:00:00 +0530 Tue, 18 May 2010 11:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40936 The court asserted its territorial jurisdiction based on show cause notices issued following directives from the Central Government. It held that the premature writ petitions exhibited non-application of mind, justifying relief under Article 226. The court determined the petitioners as independent manufacturers, not acting on behalf of other entities. It deemed the show cause notices and directions illegal due to lack of independent consideration, quashing them. The court did not address the time-bar issue but ultimately ruled in favor of the petitioners, annulling the Central Government's directions and show cause notices without costs awarded. Case-Laws Central Excise Tue, 19 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40936