TABLETS Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) Heard both. By consent, the writ petitions are taken up for joint disposal.

(2.) The petitioner is a company registered under the Companies Act, 1956, engaged in the manufacture of pharmaceutical products. The challenge in these writ petitions is to show cause notices dated 14.11.1995 and 09.12.1995.

(3.) The preliminary objection raised by the learned Senior Panel Counsel for the Revenue is with regard to the maintainability of the writ petitions contending that writ petitions against show cause notices are not maintainable, as the petitioner should be relegated to the Authority concerned to participate in the personal hearing and contest the matters on merits.