1997 (9) TMI 124

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....t in the nature of mandamus against the respondents directing them not to demand or realise any amount from the petitioners on account of excise duty on the stocks of tobacco in respect of the crop year 1977-78, pursuant to the impugned citation. 2.The case of the petitioners is that price offered for the crop was too low for the relevant year and, therefore, they requested the respondents to p....

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.... this reason that the petitioners claim that the citations issued for realisation of excise duty are not valid. 5.Respondent Nos. 1 to 5 were directed to file counter-affidavit, but no counter-affidavit has been filed. 6.Upon hearing the parties, the petition is disposed of finally with the observation that if a representation is made by the petitioners before the Supdt. of Central Excise, K....