1992 (1) TMI 112

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..... re given and the department was given liberty to proceed with the impugned show cause notice. The petitioners were directed to reply to the show cause notice with three weeks from date. 2. It appears that the show cause notice has not been proceeded with. The case has now come up for hearing after six years. I see no reason to wait for the department to complete the proceeding pursuant to the sh .....

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..... d escaped assessment of duty under T.I. 49. The assessee was called upon to show cause why the assessee should not be levied with a duty of Rs. 1,52,175/- as the total value of the shafts cleared by the assessee came to Rs. 9,66,190/-. 5. This show cause notice was issued on 26-9-1984. There is no explanation why the department has not proceeded with the show cause notice. In any event, T.I. 49 .....

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..... aft being added to the ball or roller bearings. The case of the petitioners is that this bearing is used for the purpose of manufacturing textile machineries which are excisable commodities. 6. Under these circumstances the writ petition must succeed. There will be an order, as prayed for, in terms of prayer (a) and (b) of the writ petition. 7. The writ petition is finally disposed of as above .....

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