1981 (9) TMI 124

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..... iness of manufacturing of aluminium rods, aluminium wires, aluminium conductors etc. The factory of petitioner No. 1 consists of two Divisions: (1) manufacturing aluminium rods which are excisable goods falling under Tariff Item No. 27 and (2) manufacturing aluminium cables excisable under Tariff Item No. 33B. 2. The petitioners addressed a letter dated November 24, 1971 to the Assistant Collecto .....

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..... etition in this Court on August 12, 1975. 4. Shri Dhanuka, the learned Counsel appearing on behalf of the respondents, has raised a preliminary objection to the maintainability of the petition on the ground that the petitioners have committed serious laches in approaching this Court and prosecuting this petition. Shri Dhanuka urges that the revisional authority passed the order on July 15, 1974, .....

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..... hat the petitioners were not serious about prosecuting this remedy probably because the factory itself was closed down from the year 1977 onwards. In these circumstances, in my judgment, the preliminary objection of Shri Dhanuka that no relief should be granted under Article 226 of the Constitution of India is required to be upheld. As I am disposing of the petition on the preliminary objection, i .....

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