ALEMBIC GLASS INDUSTRIES LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) AHMADI , J 1. Rule. Mrs. Mehta waives service of the rule on behalf of the respondents. By consent heard today.

(2.) AFTER the petitioners' classification list was approved by the department, three show cause notices were issued purporting to be under Section 11A of the Central Excises and Salt Act, 1944 (hereinafter called 'the Act'). The first notice was dated November 23, 1984 and covered the period from 1 -1 -1981 to 31 -1 -1983; the second notice was dated November 26, 1984 and covered the period from 1 -2 -83 to 31 -10 -1984 and the third notice was dated January 18, 1985 and covered the period from 1 -11 -1984 to 31 -12 -1984. These three notices have been produced at Annexures 'B' and 'E' to the petition. In all these three notices it is mentioned that the grounds on which the duty is proposed to be recovered have been set out in Annexure 'A' to the show cause notice. Annexure 'A' to all the three show cause notices is practically in identical terms and we are concerned with two paragraphs thereof which read as under : -

(3.) IN the result, the petition succeeds. The impugned orders of the Assistant Collector, Central Excise and Customs, Division III, Vadodara Annexure 'F' dated 3 -9 -1985 and Collector of Central Excise (Appeals), Bombay, Annexure 'G', dated 6 -2 -1987 are quashed and set aside. The respondents are directed to furnish a copy of the Ministry's clarification to the petitioners within two weeks from the receipt of the writ of this Court. After the copy is furnished, the petitioners will file a reply to the show cause notices within two weeks from the receipt of the copy and the concerned Assistant Collector will thereafter proceed to dispose of the show cause notices in accordance with law. Rule is made absolute accordingly with no order as to costs.