1993 (6) TMI 84

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....along with Misc. Petition No. 1108/92. The petitioner seeks quashing of a show cause notice dated 28-8-1991 issued by the respondent No. 2 to the petitioner, on the ground that the inputs of the petitioner's product come under Heading No. 72.15 and 73.09 of the Central Excise Tariff Act, 1985. According to the petitioenr the show cause notice is basically wrong being based on wrong interpretation ....

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....it under Art. 226 of the Constitution of India. However, in the very nature of things, whether a case for interference is made out or not would depend on circumstances of each case and no cut and dry formula can be set out in exercise of discretion whether to entertain a petition or not, which can be universally applied to all cases. 4. The scope of interference at the show cause notice stage ig....

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....raphites Ltd. v. Union of India -1990 (50) E.L.T. 15 (MP), this court has followed a decision in the Universal Cables Ltd. (supra), there is, therefore, no doubt that if it is shown with admitted facts that the impugned show cause notice was without jurisdiction, this court can consider to interfere and quash the show cause notice without insisting on alternate remedy being followed by the petitio....