1996 (4) TMI 123

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....r direction for quashing of Circular No. 84/90 (Annexure A) issued by the Asstt. Collector. Further prayer has been made for quashing of [Annexure B] the show cause notice issued by the Superintendent, Central Excise. 3. Shri Kohli appearing on behalf of the petitioners submits that the foundation of show cause notice is a decision of Bombay High Court in the case of M/s. Britannia Industries v....

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....make it clear that it may not be understood as a preposition of law that this Court does not possess jurisdiction to interfere with show cause notice in any event. It will depend upon the facts and circumstances of each case. However, in the present case, I am of the view that the matter can be effectively adjudicated by the authorities concerned. The petitioners if so advised, may file his case b....