PARENTERAL DRUGS INDIA LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) BY filing this writ under Articles 226 and 227 of the Constitution of India, the petitioner seeks to challenge the order, dated 25-9-2002 (Annexure P-9) as also the order dated 29-11-2002 (Annexure P-13) passed by Commissioner, Customs and Central Excise, Indore. In order to appreciate the issue involved and urged, few facts need mention in brief.

(2.) PETITIONER - a limited company is engaged in the business of manufacture of various types of "miscellaneous Fluids" and Patent Proprietary Medicines.

(3.) DISPUTE arose between the petitioner and the Central Excise Department in relation to excisability of certain products manufactured by the petitioner. This led to issuance of show cause notice, dated 7-6-2002 by the respondent No. 2 Commissioner Central Excise to petitioner. The petitioner was asked to reply.