1990 (9) TMI 97 - HC - Central Excise

Summary

The High Court judgment pertains to a writ petition challenging an assessment memorandum by the Superintendent of Central Excise regarding disallowance of credit for Liquid Oxygen. The Court found that the memorandum did not comply with Rule 57-I of the Central Excise Rules, as no show cause notice was given before disallowing the credit. The Court directed the memorandum to be treated as a show cause notice and ordered the petitioner to provide an explanation within one month.