1993 (9) TMI 112

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..... of by this order finally. 2. The petitioners' grievance is that they have been issued notices Annexures B, C, D and E without specifying as to what was the scope of the enquiry and what was the purpose of the enquiry in which they were called upon to participate. According to the petitioners they will be seriously prejudiced if this Court does not interfere at this stage because the respondents .....

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..... notices were issued. The apprehension of the petitioner that the issue of the product manufactured by them being not excisable has been fore-closed and the respondents are proceeding on the basis that the product manufactured by the petitioners is excisable cannot be said to be ill-founded. It was incumbent on the respondents atleast after the preliminary objection as to the applicability of the .....

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..... shall proceed to assess the evasion of duty only after they first decide the preliminary objections of the petitioner contained in letter dated 29-12-1992 (Annexure-F) addressed to the Dy. Collector, Central Excise, Manik Bagh Road, Indore by the petitioner Company and proceed further only if they come to the conclusion that the petitioners carry out a manufacturing process and the goods manufact .....

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