TRIVENI CONDUCTORS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution of India and seeks quashment of the show-cause notices dated 3-12-1990 (Annexure-T/l') and dated 4-12-1990 (Annexure - T/2') issued by respondent No. 3 (Superintendent, Central Excise, Dewas ).

(2.) BRIEFLY stated the facts of the case are that the petitioner is the manufacturer of certain products. It obtained the benefit of exemption from payment of duty on the linchpin of notification which conferred exemption on the manufacturer of 'super Enamelled Winding Copper Wire' provided it was made out of Wire Bars/or Rods or any bare wire of not less than 6mm dia. Respondent No. 3, however, found that the petitioner contravened the provisions of Rules 9 (1), 52a, 173f and 173g (1) of Central Excise Rules, 1944 inasmuch as it claimed unintended benefits of exemption under Notification No. 69/86-C. E. , dated 10-2-1986 as amended from time to time as also other notifications particularised in the aforesaid notices. The petitioner was asked to submit explanation and appear before the adjudicating authority within 30 days.

(3.) AGGRIEVED by these two notices, the petitioner has filed this writ petition.