(1.) BY way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following main reliefs: -
(2.) 1 That the respondent No. 4 issued Show Cause Notice upon the petitioner calling upon the petitioner to show cause as to why the petitioner shall not be held liable to pay a total sum of Rs. 1,38,09,615/ - towards the duty demanded which included (1) demand of credit to be reversed on input removed as such (2) differential duty on account of showing lower RSP (3) demand u/s. 11D as per parallel invoices issued for obtaining finance and (4) demand of interest on differential duty against the invoices raised.