JULLUNDUR ENGINEERING COMPANY Vs. UNION OF INDIA

JUDGEMENT

(1.) In this application, prayer made is to dismiss the writ petition as being not maintainable because the petitioner has not exhausted the alternative remedy of appeal provided under the Central Excise and Customs Act

(2.) Notice of the application was given to the counsel for the petitioner, but no one has put in appearance.

(3.) It is contended that vide Show Cause Notice dated 24. 2. 1987, Annexure P-6, petitioner was called upon to show cause to the Assistant Collector, Central Excise, Jalandhar, as to why the Kit Boxes Steel (Iron Trunk) and Bins Steel portable be not classified under sub-heading 8312. 90 attracting duty at the rate of 20% ad valorem. Petitioner submitted reply to the above said show cause notice.