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TMI Blog1995 (2) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... f the show-cause notices dated 3-12-1990 (Annexure-`P/1') and dated 4-12-1990 (Annexure - `P/2') issued by respondent No. 3 (Superintendent, Central Excise, Dewas). 2.Briefly stated the facts of the case are that the petitioner is the manufacturer of certain products. It obtained the benefit of exemption from payment of duty on the linchpin of notification which conferred exemption on the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that the show-cause notices are without jurisdiction and thus deserve to be quashed in this petition. The counsel for the respondents on the other hand submits that the notices are within the jurisdiction and the petitioner should have shown the cause and taken all objections before appropriate authority rather than approaching this Court. The respondents have also taken a preliminary objec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court should not normally permit such persons to ventilate their specified grievance before it by entertaining petitions under Art. 226 of the Constitution is a legal position which is too well settled." 9.Later in AIR 1994 SC 2377 (State of Andhra Pradesh v. M/s. T.G. Lakshmaiah Setty and Sons) the Supreme Court in reiteration ruled that orders of assessment, rendered under Tax Laws, should be t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso suffer the same fate. In view of this position, I do not express any opinion on the merits of the matter but dispose of this petition with directions as under :- The petitioner is permitted to submit reply to the aforesaid show-cause notices (Annexures-`P/1' & `P/2') before appropriate authority by 15th of March, 1995 and to take all objections as may be permissible under the law and to conte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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