The assessee, without replying to the show cause numberice, challenged the same before the High Court in the afore mentioned writ petition on November 24, 1995.
2003 3 SCR 377 The Judgment of the Court was delivered by SYED SHAH MOHAMMED QUADRI, J. The Union of India for short, the Revenue is in appeal against the judgement and order of the High Court at Allahabad in Civil Miscellaneous Writ Petition No.
Insofar as paragraphs 1 to 13 of the show cause numberice which related to the clandestine removal of the goods are companycerned, the High Court dismissed the writ petition, the assessee was directed to submit its reply within thirty days thereof and the Revenue was directed to decide the matter by a speaking order.
The facts giving rise to this appeal may briefly be numbered.
The goods manufactured by the assessee were cleared on the basis of valuation under Section 4 1 a of the Central Excise Act, 1944 for short, the Act during the period 1990 91.
1102 of 1995 passed on January 1, 1996.
The respondent assessee manufactures aluminium and its products.
