2001 (2) TMI 142

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....al Excise issued a show cause notice (Annexure D) to the petitioner. The show cause notice is founded on following allegations : M/s. Alpine Solvex Limited, Pithampur"1. (hereinafter referred to as the noticee) having their Registered Office and Solvent Extraction Plant at Mhow Neemuch Road, Pithampur engaged in the manufacture of fixed vegetable oil are found to have carried out fabrication and assembling work of "9" (nine) identifiable items namely (1) seed cleaner, cracker, flaker toaster, extructor, elevators, water treatment plant, and tanks/vessels falling under the Central Excise Tariff Chapter/Heading Nos. 8437.00, 8479.00, 8429.00, 8419.00, 8428.00, 8404.00 and 7309.00 respectively during January, 1991 to September, 1991 and uti....

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....s and Shri B.G. Neema, learned Counsel for respondents. 7.Having heard the learned Counsels for the parties and having perused the impugned show cause, I find no merit in this writ. In my considered opinion, no case for quashing of show cause is made out at the threshhold. 8.Perusal of show cause indicates that it is based on facts. In other words, whether a case for payment of excise duty on the items mentioned therein is made out or not, needs an inquiry and the same can be held only after the petitioner files reply to show cause and satisfies the authorities with reference to documents and materials. In other words, the issue raised in the show cause cannot be decided by this Court in its writ jurisdiction but has to be decided onl....

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....2000 (120) E.L.T. 273 (S.C.) (Triveni Engineering and Industries Ltd v. Commissioner of Central Excise). In my opinion, it is for the assessing authority to examine in the light of these authorities after the entire factual material is brought on record by the petitioner in reply to show cause as to whether the items specified in the show cause can be held to satisfy the test laid down in these cases. The Writ Court cannot apply the law laid down in abstract at this stage for want of material and finding given by the adjudicating authority. All these cases where the law was laid down by the Supreme Court, their Lordships had before them the findings of adjudicating authority and that of appellate authority. Indeed, it is so held by the Supr....