1999 (2) TMI 168 - HC - Central Excise

Summary

The High Court of Karnataka quashed the clarification and show cause notice issued by the Development Commissioner of Small Scale Industries, Ministry of Industry, Government of India. The court ruled that units owned by different forms of ownership cannot be clubbed together for de-registration. The action of the respondents in issuing the show cause notice for de-registration was considered not in accordance with the law and was therefore quashed.