SUDARSHAN PLYWOOD INDUSTRIES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) All these three Civil Rules raise the same question of law and facts and as such they are taken up for hearing together.

(2.) Civil Rule No. 856 of 1987 has been preferred against the show cause notice issued by the Respondent No.4, the Additional Collector of Customs and Central Excise, Shillong con 9th October, 1985 under Section 11A of the Central Excise and Salt Act, 1944 (hereinafter called as the 'Act') for the alleged violation of various provisions of the Central Excise Act and Rules framed thereunder. The show cause notice intends to reopen various issues of classification and valuation earlier made and it is contended they are not resintegra having been adjudicated upon; and decided in favour of the petitioner.

(3.) In Civil Rule No. 650 of 1987 the show cause notice is dated 9.4.87 and it is issued by the Respondent No.2 in that Civil Rule.