1994 (9) TMI 89

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....in this writ petition is a mere show cause notice in C.C No. 608 of 1994, dated 29-8-1994, under which the petitioner was called upon to show cause. Learned counsel for the petitioner submitted that a reading of the impugned show cause notice, dated 29-8-1994 shows that the authorities have already concluded on certain issues as regards the classification, which is not correct and that no duty can....

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....nts made therein are for the prima facie purpose of issuing a show cause notice. They should not be construed as conclusions arrived at by the authorities. It is always open to the petitioner to show cause to the said show cause notice and urge all the contentions that are available to him, as indicated in the show cause notice itself. The petitioner can also place any evidence that supports him. ....