1990 (2) TMI 56

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..... 6 of the Constitution of India, the petitioners are challenging the validity of show cause notice dated September 14, 1989 and the copy of which is annexed as Ex. 'C' to the petition. The grievance of the petitioners is that the show cause notice recites that M/s. Mahindra and Mahindra Limited has fabricated certain items of iron and steel which are classifiable under Chapter heading 7326.90 and i .....

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..... d to them that the duty was not paid by claiming exemption under the notification. The learned counsel urged that petitioners Nos. 1, 2 and 4 are not concerned with the working of the factory at Mauje Talegaon in Igatpuri Taluka and are working in main office in Bombay as Directors or Senior Officers. As regards, petitioner No. 3, the show cause notice does not make any averment that this petition .....

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