(1.) The present writ petition is directed only against the show cause notice vide Annexure-E dated 12.07.2017 issued by the Respondent-Commissioner of Central Taxes.
(2.) On the last occasion, this Court had passed the following order on 22.08.2017 after hearing both the learned counsels:-
(3.) Despite the lapse of one year, though the learned counsels at the bar have made a statement that the judgment of the Delhi High Court has been upheld by the Hon'ble Supreme Court in the light of the judgment rendered earlier in the case of Kusum Ingots and Alloys Ltd., v. Union of India and Another (2004) 6 SCC 254 , neither the date of the said judgment is available with the learned counsels nor the copy thereof, is produced for perusal.