1993 (12) TMI 66

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....enging the notice Annexure-A dated 1-10-1992 and order of the Collector, Central Excise and Customs, Indore - Annexure-B, by which the final order has been passed on the show cause notice. 2. According to the learned counsel for the petitioners Shri. G.M. Chaphekar, the notice Annexure-A is without jurisdiction and, therefore, the order Annexure-3 passed by the Collector, Central Excise and Custo....

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....was before the Collector, Central Excise and Customs who adjudicated the same. Therefore, after the final adjudication of the matter by the Collector, Central Excise and Customs the petitioner cannot fall back on the show cause notice for seeking admission of this petition before this court. The only course which is left open to the petitioners is to approach the Tribunal which has jurisdiction to....