1992 (6) TMI 39 - HC - Central Excise

Summary

The High Court of Delhi dismissed a writ petition challenging a show cause notice issued by the Collector, Central Excise seeking to raise a demand of excise duty amounting to Rs. 26,33,967.40. The court found that the notice was valid and that the petitioner's appeal against the adjudication order was already filed before the CEGAT. The court held that the writ petition was not maintainable as the authority had the power to issue the notice, and the question of fraud or suppression of facts should be adjudicated by the appropriate authority. The writ petition was dismissed with no order as to costs.