1997 (7) TMI 137

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....arise out of writ petitions filed under Article 226 of the Constitution in the High Court for quashing show cause notices issued to the assessees. The assessee in each of these cases denies its liability to pay the excise duty demanded and instead of replying to the show cause notices issued by the Assistant Collector, filed the writ petitions which have been allowed. The justification for filing ....

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....tems or goods can be decided. The appropriate course for the assessee in each case was to reply to the show cause notice enabling the authorities to record their findings of fact in each case and then if necessary, the matter should have been proceeded to the Tribunal and thereafter to this Court. The trade notice was not decisive of the question either before the Tribunal or in this Court. 4. ....