1995 (6) TMI 19 - HC - Central Excise

Summary

The High Court of Bombay ruled in favor of the petitioners, striking down the show-cause notice issued by the Superintendent of Central Excise. The Court found that the notice was based on an illegal exercise of quasi-judicial power due to a clarification issued by the Board. The Court criticized the respondents for filing an affidavit with missing annexed documents. The petition was successful, and costs were awarded to the petitioners.