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1995 (6) TMI 19

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.... petition filed under Article 226 of the Constitution, the petitioners are challenging show-cause notice dated September 3, 1986 issued by Superintendent, Central Excise, Bombay and the copy of which is annexed as Exh. `F' to the petition. The show-cause notice sets out that excise duty amounting to Rs. 4,08,763.21 is recoverable from the petitioners for period from March 1986. The petitioners are....

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.... of such cause of action is wholly illegal. On behalf of the respondents, R.K. Mehra, Assistant Collector has filed return sworn on September 20, 1994 and in Paragraph 18 of the affidavit, it is unequivocally admitted that the Board had issued clarification in respect of item manufactured by the petitioners falling under particular heading. It is not in dispute that the show-cause notice was issue....