(1.) A resume of skeleton projection of fact may be stated at the out-set so as to appreciate and examine the merit of the petition and challenge against it.
(2.) In reality this petition under Article 226 of the Constitution of India is against show cause notice issued by respondent No.3 on the ground that the petitioner company has, wrongly, availed benefit of Central Excise exemption on the product manufactured by them classifying them as Mosaic tiles. Similar show cause notices also came to be issued on the petitioner company denying the benefit of exemption notification on the above product inspite of well settled legal position.
(3.) According to the case of the petitioner the product 'mosaic-tiles' manufactured by the company are classifiable only as mosaic tiles and it is eligible for exemption claimed by them under the notification. On 10.6.1980 the order in original came to be passed by the Collector of Central Excisxe, Baroda holding that the products manufactured by the company are not 'mosaic-tiles' and are in fact items of China and porcelainware under tarrif item 23-B(4).