1997 (2) TMI 131

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....n Nos. 124/91, 125/91 and 126/91 as they are filed by the same petitioner and common questions of law and facts are involved in all the petitions. 2. By these petitions filed under Articles 226/227 and 265 of the Constitution of India the petitioners seek quashment of show cause notices marked as Annexure H in all the petitions and other consequential reliefs. 3. The petitioner No. 1 is a Co....

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....covered from the petitioner Company. These show cause notices are under challenge in these petitions. According to the petitioners these notices are without jurisdiction. It is further submitted on behalf of the petitioners that petitioner No. 1 Company is being discriminated as it is being taxed at higher rate as compared to other companies like Remington and Godrej. 4. Respondents have filed ....

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....der the representation if any made by the person on whom notice is served under sub-section (1) and then to determine the amount of duty of excise due from such person. Sections 35 and 35B of the act provide for filing appeals against any decision or order passed under the Act. Second appeal to the Tribunal is also provided against the orders that may be passed by the Collector of Central Excise i....

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.... better position to seek and appreciate necessary evidence to determine whether or not a particular product would fall under a particular entry. Dealing with the same question, the Apex Court in the case of P. Kesavan (supra) has observed : "Where technical matters are involved, and particularly when process of manufacture have become increasingly complicated, it is appropriate that the authori....