2004 (5) TMI 67

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....4446, 6198 of 2001, & 1810 of 2002, W.P. Nos. 23945, 23946 of 1996 - -<br>Central Excise<br>S. Rajendra Babu, C.J.I. and G.P. Mathur, JJ. Raju Ramachandran, Additional Solicitor-General of India. Gauri Shankar Murthy, Ms. Smeetha L., Ms. Vibha Makhija, Sanjiv Sen, B. Krishna Prasad, A. Subba Rao, Chandra Mohan A., Punit Dutt Tyagi, V. Lakshmikumaran, V. Balachandran, J.C. Gupta, Vinay Gupta,....

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....of the goods in question or otherwise deal with or part with the same unless he heard in the matter to the proper Central Excise Authority and a notice was issued on 5-11-1996 to the respondent to show cause as to why the goods should not be classified as stated above. 2. The respondent filed a writ petition before the High Court of Andhra Pradesh challenging this show cause notice and the dete....

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.... arising in each case. Even though, the decision may have been taken earlier at one point of time but on further investigation discover new fact or the law has changed, as is the stand in the present case, the matter has to be re-examined. It is not at all proper for the High Court to interfere in such matters at the stage of issue of the show cause notice. We, therefore, set aside the order made ....