ARORA MATTHEY LTD Vs. COMMISSIONER OF C EX

JUDGEMENT

(1.) The writ petition is directed against a show cause notice dated 9-3-1998 issued by the Commissioner of Central Excise, Calcutta asking the writ petitioners to show cause why wilfully evaded Central Excise duty to the tune of Rs. 2.40 crores (approximately) should not be levied as against them.

(2.) The only points which are impressive about the show cause notice are the amount of the demand and the manner in which Mr. Prem Gopal Mukherjee appearing for the respondents tried to support it. Mr. Mukherjee gave me several cases mostly of the Supreme Court which show that it is most certainly the ordinary rule that a show cause notice is not to be restrained from being proceeded with at the first and initial stage.

(3.) Dr. Pal appearing for the writ petitioner, however, submitted that the show cause notice suffers from an obvious lack of jurisdiction and, therefore, the writ petition should succeed.