PERMALI WALLACE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) PETITIONERS by Shri Y.S. Dharmadhikaii and Shri JJ Bhatt, They are heard on the question of admission. Shri A.P. Tare for respondents.

(2.) THIS petition is directed against a show cause notice dated 19 -8 -1973 and thereafter another show cause notice dated 2 -4 -1985 issued to the petitioners to show cause as to why the goods manufactured by the petitioners be not classified under the tariff item indicated in the notices. After this petition was filed, another show cause notice dated 27 -2 -1986 is also stated to have been served on the petitioners to the same effect.

(3.) LEARNED counsel for the petitioners contended that the reply filed on behalf of the respondents in obedience to the notice given to them of this petition, indicates that all the departmental authorities and even the respondent No. 2 have made up their mind about classification of these goods and, therefore, no useful purpose would be served by resorting to the remedies available under the Act. We are unable to accept this contention.