1992 (1) TMI 112

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....artment was given liberty to proceed with the impugned show cause notice. The petitioners were directed to reply to the show cause notice with three weeks from date. 2. It appears that the show cause notice has not been proceeded with. The case has now come up for hearing after six years. I see no reason to wait for the department to complete the proceeding pursuant to the show cause notice. 3. ....

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.... duty under T.I. 49. The assessee was called upon to show cause why the assessee should not be levied with a duty of Rs. 1,52,175/- as the total value of the shafts cleared by the assessee came to Rs. 9,66,190/-. 5. This show cause notice was issued on 26-9-1984. There is no explanation why the department has not proceeded with the show cause notice. In any event, T.I. 49 deals with "Rolling bear....