(1.) LEAVE granted.
(2.) CHALLENGE in this appeal is to the order passed by a division Bench of the Bombay High Court allowing the writ petition filed by the respondent. Challenge in the writ petition was to the show cause notice dated 29th April, 2005 issued by the Commissioner of Customs and Central Excise, Nagpur (hereinafter referred to as the 'commissioner') on the ground that the Commissioner was seeking to re-open and re-litigate the issues which have been finally concluded by the decision of the High Court and this Court in favour of the writ petitioner and, therefore, the said show cause notice was without jurisdiction and had been issued in arbitrary exercise of power and that it is an abuse of process of law.
(3.) NOW the Hon'ble Supreme Court vide its judgment dated 30. 3. 1995 (1996 (83) ELT 392 (SC) (copy enclosed), has dismissed the appeal of M/s. Shree Baidyanath Ayurved Bhavan Ltd. and M/s. Dabur India Ltd. and upheld the judgments of cegat wherein it had been held that the product "dant Manjan Lal" is a toilet preparation and not a medicinal preparation (Ayurvedic) and therefore not classifiable as a medicine (Ayurvedic) and accordingly not eligible for the benefit of exemption notification. The judgment of Supreme Court is being circulated to all the field formations of CBCE for necessary action in the matter.