1988 (4) TMI 74

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....eventive), Central Excise, Allahabad raided the business premises of M/s. Music Time Electro Cottage and M/s. Dinesh Video Cassette. The raiding party recovered and seized 27 wrist watches alleged to be of foreign make from the premises of M/s. Music Time Electro Cottage. 24 Cassettes of tape recorder and 185 V.C.R. Cassettes alleged to be of foreign origin were recovered and seized from the premi....

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....reliminary objection raised by the petitioner will be decided at the first instance. The Assistant Collector Central Excise by his order dated 21-10-1987 held that it was not possible to separate the case into two different and separate cases. It is at this stage that the present writ petition has been filed and it has been urged that a joint show cause notice could not be served on the petitioner....

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....respondent No. 3 have made a statement that they are not raising any point regarding the issue of a separate show cause notice on the ground of limitation. It has been stated that in case a corrigendum is issued by which two separate proceedings are now held i.e. one against the petitioner and the other against the respondent No. 3, the same will not be objected by them on the ground that the same....