1991 (8) TMI 85

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....ed duty between period commencing from January 5, 1981 and ending with February 29, 1984. The short-levy alleged is of Rs. 7,77,59,992.27 and the show cause notice claims that the Company suppressed the relevant information. The information alleged to have been suppressed is that the refrigerators were sold without including the maintenance charges recovered for duration of four years under the nomenclature of 'service contract'. 2. The principal contention urged by Shri Hidayatullah, learned Counsel appearing on behalf of the petitioners, is that the service contract for maintenance of the refrigerators is entered into for duration of four years and this service rendered can never form part of the assessable value for determination of t....

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....l to which our attention was invited by Shri Sethna, it cannot be stated that the proceeding under the show cause notice proceed without any evidence whatsoever. It is not for this Court to assess the sufficiency of evidence or whether the evidence available with the Department should be accepted or not. It is open for the petitioners to file any effective reply to the material available to the Department and if necessary to cross-examine the witnesses on whose statements the Department is relying. In these circumstances we decline to exercise our writ jurisdiction and examine whether the show cause notice should be struck down. It is now well-settled that issuance of show cause notice can be quashed only on the ground that it was wholly wi....