DAYAL LAMINATES PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD Shri S.L. Bagdi, learned Counsel for the petitioner and Shri B.G. Neema, learned standing Counsel for the Union of India.

(2.) SHRI Bagdi submits that in view of the decision of the CEGAT, West Regional Bench, Bombay in Collector of C. Ex v. Weldekar Laminates Pvt. Ltd., reported in decided on 19.2.90, the show cause notice has to be discharged. Shri Neema does not dispute that the point raised in the show cause notice has been finally decided against the department by the aforesaid judgment but Shri Neema submits for this reason the petition be not entertained, because in the normal process the decision being binding on the Authority issuing the show cause notice, the Authority itself has to follow the decision and, therefore, the petition be not entertained.