ALPINE INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) In this writ petition the petitioner has challenged the show cause notice dated 31st March, 1987 issued by the collector. Central Excise under section 11-A of the Central Excise & Salt Act, 1944 (hereinafter referred to as the Act') which seeks to raise the demand of excise duty amounting to Rs. 26,33.967.40.

(2.) By order dated 12th May, 1988 the writ petition was admitted but while declining to grant stay of proceedings, this Court ordered that if any demand is raised. it will not be recovered without obtaining orders from this Court.

(3.) During the course of arguments we were informed by the learned counsel for (he petitioner that during the pendency of the writ petition, pursuant to the show cause notice, the Principal Collector of Central Excise passed the adjudication order and an appeal against the aforesaid order has already been filed before the Customs, Excise & Gold (Control), Appellate Tribunal (hereinafter referred to as CEGAT') Mr. Madan Lokur, the learned counsel for the respondents, however, raised a preliminary objection that the writ petition itself is not maintainable. He submilted that in the present case the Principal Collector in exercise of his power under section 11-A of the Act has issued a show cause notice to the petitioner which contains detailed allegations in the statement of facts a to how the petitioner has contravened the provisions of Rules 174. 52A, 53. 9(1), 173G read with Rule 226 of the Central Excise Rules, 1944. He therefore, submitted that since the said notice has been issued by an authority who has power under the statute to issue such a notice, the petitioner was not entitled to invoke the writ jurisdiction.