I T C LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This case arises out of a show cause notice being F. No. 574/CE/3/87 dated 27th March 19issued by the Directorate of Anti-Evasion (Central Excise). A writ petition challengin Constitution of India was moved before Bhagawati Prasad Banerjee J. On 18th August, 1987 an interim order was passed by Bhagawati Prasad Banerjee J. to the effect that the respondents were allowed to proceed pursuant to the aforesaid show cause notice. It was further directed that the petitioner would be at liberty to submit their reply to the show cause notice without prejudice to the rights and contentions of the petitioner in the writ petition. The respondents were given liberty to conclude the proceedings and pass a final order on the proceedings. But the respondents were directed not to give any effect to or act upon or communicate the final order to the petitioner without leave of the Court.

(2.) The writ petition came up for hearing before Bhagabati Prasad Banerjee J. On 14th August, 1987 a rule Nisi was issued on the writ petition. But ultimately the writ petition was dismissed and the rule was discharged by an order dated December 24, 1987. All interim orders were vacated.

(3.) The writ petitioner, I.T.C. Limited, has now come up in appeal against the judgment and order passed by Bhagabati Prasad Banerjee J. on December 24,1987.