K D WIRES PVT LTD Vs. UOI

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution of India and seeks quashment of the show-cause notice dated 1. 7. 1991 (Annexure-'p/1') 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 manufacture of 'super Enamelled Winding Copper Wire' provided it was made out of Wire Bars/or Rods, Bare Wire of not less than 6 mm dia. Respondent No. 3, however, found that the petitioner contravened the provisions of Rules 9 (1), 52-A, 173-F and 173-G (1) of the Central Excise Rules, 1944 in as much as it claimed unintended benefits of exemption under Notification No. 69/86-CE 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 this notice, the petitioner has filed this writ petition.