1996 (12) TMI 79

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..... he petitioners says that no order giving rise to the impugned demand was ever served upon them by the respondents and, therefore, the petitioners are not aware as to which type of demand has been raised. 3.In Para 1(d) of the counter affidavit, it is averred that Shri Cheddi Lal (Petitioner No. 1) had cultivated, 1.98 acres in five plots during the first crop year 1975-76, which was registered o .....

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..... Act, 1944 (sic) or under any other provisions, has been annexed to the counter affidavit, filed by the respondents. 5.The Counsel for the petitioners urges that the petitioners have statutory right to claim assessment under Item No. 4(1) of the Ist Schedule of the Central Excises and Salt Act, 1944, and no such assessment having been made by the respondents, the impugned recovery proceedings are .....

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