1990 (9) TMI 97

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..... dum (endorsement) made by the Superintendent, Central Excise on 27-8-1987 on the monthly extract of PLA/RG 23 filed by the petitioner for the period May 1986 to July 1987. One of the assessment memorandums, which is subject matter of the dispute in this matter runs: "The assessee has paid the duty on the above goods correctly except that the credit taken of Liquid Oxygen is disallowed as it was .....

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..... etition). In the absence of the counter affidavit, we accept the said statement. On that basis we direct that the impugned endorsement dated 27-8-1987 shall be treated as a show cause notice within the meaning of sub-rule (1) of Rule 57-I of the said Act. The petitioner shall furnish the explanation within one month from today. A certified copy of this order shall be filed along with explanation/o .....

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