1988 (10) TMI 46

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....i, J.]. - An assessment memorandum was made against the petitioners to determine the excise duty payable by them in the month of January, 1984. On December 24,1986, a show cause notice was issued to them by the Assistant Collector, Custom and Central Excise (Annexure P-1) indicating that there had been evasion of the excise duty and that he would be adjudicating upon the same as also the possibili....

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.... month of January, 1984. He highlighted Annexure P-3 wherefrom it is evident that a demand of Rs. 1,70,723,25 was made against the petitioner and the petitioner had issued three cheques in favour of the Department out of which only one cheque of Rs. 60,000/-was encashed and the remaining two cheques were dishonoured. This amount was demanded by the Superintendent, Central Excise from the petitione....