M K SARASWATHI Vs. UNION OF INDIA

JUDGEMENT

(1.) This Writ Appeal is directed against the order made in W.P(MD)No.800 of 2012, dated 18.09.2012 in dismissing the Writ Petition filed by the appellant also by imposing a cost of Rs. 10,000/- on the appellant.

(2.) Heard both sides.

(3.) The appellant as the Writ Petitioner had challenged the proceedings of the third respondent, dated 212.2011 and consequently sought for a direction to the respondents not to demand and levy Excise duty for the duty paid purchased dipped splints and packed in the match box without the aid of the power. The Writ Court dismissed the Writ Petition on the reason that the challenge made in the Writ Petition was against the show-cause notice and therefore, the Writ Petition is not maintainable. The said order of the Writ Court is put to challenge in this Writ Appeal.