2004 (3) TMI 67 - SCH - Central Excise

Duty demand - manufacture and use of platinum catalyst - Writ petition at show cause notice stage - High Court dismissed appeal holding that Appellant should first raise all the objections before the Authority who have issued the show cause notice and in case any adverse order is passed against the Appellant, then liberty has been granted to approach the High Court - Held that - High Court was absolutely right in dismissing the writ petition against a mere show cause notice. We see no reason to interfere - Decided against assessee.

Summary

The Supreme Court dismissed the appeals against the High Court judgment dated 5th November 1997. The case involved a bulk drug manufacturer using platinum catalyst, which the Department claimed amounted to manufacture when regenerated. The High Court held that objections should be raised before the issuing authority first. The Court upheld the High Court's decision, stating that the writ petition against the show cause notice was premature. The appeals were dismissed, and no costs were awarded.