1991 (10) TMI 50

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....on perusing the petition and the affidavit filed in support thereof the order of the High Court, dated 27-3-1991 and made herein and the records relevant to the prayer aforesaid comprised in the return of the respondent to the Writ made by the High Court, and upon hearing the arguments of Mr. R. Venkataraman, Advocate for the petitioner, and of Mr. K. Jayachandran, Addl. Central Govt. Standing Cou....

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....etitioner subsequently made a request for refund of the amount for the reason that the collection of advance excise duty is totally without any authority of law and arbitrary on the part of the officials. However, the respondent has not chosen to take any action on the request of the petitioner. In these circumstances, the petitioner has filed the above writ petition for the issue of a Writ of Man....

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....ch, the petitioner is liable to pay excise duty and also contends that the respondent has issued a show cause notice for which the petitioner has chosen to make a representation and that the matter is pending adjudication. 5. However, it is clear that the respondent has not made any assessment on the petitioner and it is only after the assessment is made, the respondent can make any demand on t....