1993 (9) TMI 112

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....w of the fact that the return has also been filed, it was heard finally and is being disposed of by this order finally. 2. The petitioners' grievance is that they have been issued notices Annexures B, C, D and E without specifying as to what was the scope of the enquiry and what was the purpose of the enquiry in which they were called upon to participate. According to the petitioners they will ....

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.... record, we find that the respondents have not specified the purpose of the enquiry during which notices were issued. The apprehension of the petitioner that the issue of the product manufactured by them being not excisable has been fore-closed and the respondents are proceeding on the basis that the product manufactured by the petitioners is excisable cannot be said to be ill-founded. It was incu....