1990 (10) TMI 86

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.... petitions challenges the show cause notice dated 19th/22nd January, 1990 issued under the Central Excises and Salt Act, 1944. 2. Hearing Counsel on either side and going through the impugned notice, we are satisfied that this is not a case warranting interference in our jurisdiction under Article 226 of the Constitution. Indeed, this Court rarely interferes at the show cause notice stage. Howe....

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....isdiction or legal authority in issuing the same. 3. In the circumstances, we see no good reason why the petitioners, if aggrieved, should not avail the provided opportunity of showing cause against the notice and raising in reply thereto all such contentions as advised. We refrain from touching the merits of the dispute or make any observations thereon, lest the same affect, one way or the oth....