1998 (11) TMI 136

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..... P. 11 respectively whereby on the basis of a sample report given by the Chemical Examiner, show cause notice has been issued to the petitioner as to why amount of duty mentioned in the notices should not be recovered from it under Section 11A of the Central Excises and Salt Act, 1944. Notices have been issued on the basis that product manufactured by the petitioner is covered under sub-heading 170 .....

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..... and P. 11, dated 12-9-1991 and 17-2-1992 respectively are without jurisdiction and deserve to be quashed. 2. Learned Counsel appearing on behalf of the respondents does not dispute that the proceedings between the petitioner and the department as also M/s. Sukhjit Starch Mills which is also manufacturing the product being manufactured by the petitioner, came to be decided in favour of the petiti .....

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