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Issues:
1. Entitlement to a decree declaring a show cause notice as illegal, void, and barred by limitation. 2. Validity of Rule 10A of the Central Excise Rules. 3. Entitlement to a permanent injunction restraining the defendant from proceeding with the enquiry. Analysis: 1. The judgment pertains to a writ petition and a suit tried together, where a Single Judge held the plaintiff entitled to a decree declaring a show cause notice as illegal, void, and time-barred. The plaintiff sought a permanent injunction against the defendant from proceeding with the enquiry. The Court decided to interfere with the judgment due to the changed circumstances but did not reject the case made out by the plaintiff. The plaintiff challenged a demand for tariff duty under the Central Excises and Salt Act, leading to a series of legal actions and appeals. 2. The defendants argued that the plaintiff had been litigating previous tax demands and contended that the show cause notice was legal. The trial court examined the maintainability of the suit and the writ petition, the applicability of Tariff Item 17(4), and the legality of the show cause notice. The trial court accepted the plaintiff's argument that Rule 10A was ultra vires, rendering the notice illegal and time-barred. However, the Court noted that the judgment on Rule 10A's validity was no longer valid due to a Supreme Court decision. 3. The Court highlighted the importance of exhausting internal remedies before resorting to extraordinary jurisdiction under Article 226 of the Constitution. It emphasized the need for the plaintiff to respond to the show cause notice and for the defendants to provide a fair opportunity for representation. The Court directed the defendants to comply with the Appellate Collector's order and dispose of the proceedings promptly. The judgment aimed to restore the plaintiff to the position before the show cause notice was issued, ensuring a fair process for both parties.
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