1993 (2) TMI 109

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....o call for the records of the first respondent relating to a directive bearing reference D.C. No. 160/86, dated 27-3-1986 and to quash the directive and for consequential relief. 2. The question that arises for consideration is whether the Notification No. 195/86-C.E., dated 13-3-1986 granting exemption covers the exemption from excise duty to steam manufactured for the period from 1-3-1986 to ....

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....ed by the learned counsel for the respondents 1 to 3 is that the petitioner can appear before the authorities and claim the benefit on the basis of the order of the Collector (Appeals) and the invocation of jurisdiction under Article 226 of the Consitution of India is to be discouraged. 3. After hearing learned counsel of both sides, I find that both the objections raised by the learned counsel....