2001 (9) TMI 106

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....iled this writ petition to quash the proceeding in O.C. No. 578 of 1996, dated 24-4-1996. The said document purports to be show cause notice served on the petitioner, wherein it was stated that the petitioner was manufacturing edible preparations such as Turmeric Powder, Chilly Powder, Coriander Powder, Masala Powder, Sundavathal and washing and cleaning preparations such as Soapnut powder and cle....

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....ot have approached the High Court at this stage as only show cause notice has been issued and the petitioner should have availed of the alternative remedies provided under the Act. 5. In the counter affidavit, it is also further submitted that - "in the meantime, the Ministry of Finance, Department of Revenue in their letter F. No. 16/4/95-CXI, dated 30-4-1996 (Circular No. 205/39/96-CX) hav....

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....b-heading No. 2108.90 of Central Excise Tariff attracting 20% duty. I submit that regarding Paras 5 and 6 it is submitted that as per the instructions given in the Ministry's letter F. No. 16/4/95-CX, dated 30-4-1996 (Circular No. 205/39/96-CX) all the goods manufactured by the petitioner except branded soap-nut powder, branded sundavathal, branded appalam and unbranded Turmeric are classified ....

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....ch well accepted principles, in the present case, in view of the stand taken by the respondent practically accepting the contention of the petitioner, I do not think any useful purpose would be served by directing the petitioner to undergo the process of filing show cause and pursuing the statutory remedies. In view of the stand taken in the counter affidavit itself, the show cause notice so far a....