1990 (7) TMI 113

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..... ustries Limited, a Public Limited Company, on February 21, 1979 to challenge 21 show cause notices issued by respondent No. 2 on September 28, 1978. The Company was ordered to be wound up by order dated June 21, 1985 and thereafter the Official Liquidator has come on record. 2. The Company had imported alloy steel bars, billets and die steel blocks between the period commencing from December 197 .....

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..... prescribed by the notification should not be recovered. The Company gave reply on December 22, 1978 denying the liability and thereafter filed the present petition even before the show cause notice proceedings were disposed of. 4. Shri Subramanium, learned counsel appearing on behalf of the Official Assignee, submitted that the show cause notices were without jurisdiction as the same proceeds o .....

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..... ce to decision of the Supreme Court reported in A.I.R. 1979 S.C. 675 = 1979 (4) E.L.T. J-241 (S.C.) (M/s. Prakash Cotton Mills (P) Ltd. v. B. Sen and Others) is suffice. Shri Shah, learned counsel for the respondents, did not dispute the legal position, but urged that it is not clear as to when the goods were cleared from the bonded warehouse. The submission cannot be accepted for more than one re .....

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