1990 (9) TMI 100

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....K. Paper Mills Pvt. Ltd. v. U.O.I. [1984 (18) E.L.T. 701] and In Central India Spg. Wvg. & Mfg. Co. Ltd. v. U.O.L [1987 (30) E.L.T. 217]. Mr. Khemkar, learned counsel appearing on behalf of the petitioner, submitted that three show cause notices dated October 24,1978, March 22,1979 and August 29, 1979 were served on the petitioner under Rule 10 of the Central Excise Rules in respect of short levy ....

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....ssed by the Assistant Collector on November 5,1979 in respect of the first two notices and on December 12,1979 in respect of the third show cause notice. All the three notices were made absolute. It is, therefore, obvious that the show cause notices issued under Rule 10 no longer remained to be proceedings un-disposed of on November 17,1980 arid hence; the decision of the Gujarat High Court will h....