ASSOCIATED CEMENT COMPANIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The two show cause notices (Annexure &-E and G) dated 9th June. 1981 and 22nd August. 1981 issued by the Central Government against the petitioner under Section 36 (2) of the Central Excise and Salt Act. 1944. (hereinafter referred to as "the act aie under challenge in this wnt petition

(2.) In view of the amendments carried out in the Act and of the provisions of Section 35-P thereof. the two show cause notices issued to the petitioner by the Central Government have now been registered and numbered as Appeals No.E/1421/81-C and E/1447/81-C before the Customs, Excise and Gold (Control) Appellate Tribunal A prayer has now been made on behalf of the respondent for. disposal of the writ petition on similar terms on which M/s.India Coffee & Tea Distributing Co.Ltd. Civil Writ Petition No. 120/81 was disposed of on 13th July. 1994 Learned counsel for the petitioner has opposed the prayer contending that the show cause notices are void and nonest and are liable to be quashed by this Court on the grounds stated in writ petition. It is contended that it will not be appropriate at this stage to call upon the petitioner to contest the appeals before the CEGAT since the respondent is bound by the decision rendered on 20th May, 1980 in the writ petition preferred by the petitioner, which decision is binding on the respondent and it will not be possible even for CEGAT to take a different view in the matter.

(3.) After having heard learned counsel for the parties and considering their submissions, we are not inclined to take a different view than the one taken by a Division Bench of this Court while disposing of the case in M/s.India Coffee & Tea Distributing Co.Ltd. (supra). As a matter of judicial proprietory also, we are not inclined to take a different view.