1988 (10) TMI 46

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..... as made against the petitioners to determine the excise duty payable by them in the month of January, 1984. On December 24,1986, a show cause notice was issued to them by the Assistant Collector, Custom and Central Excise (Annexure P-1) indicating that there had been evasion of the excise duty and that he would be adjudicating upon the same as also the possibility of imposing the penalty for the e .....

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..... d Annexure P-3 wherefrom it is evident that a demand of Rs. 1,70,723,25 was made against the petitioner and the petitioner had issued three cheques in favour of the Department out of which only one cheque of Rs. 60,000/-was encashed and the remaining two cheques were dishonoured. This amount was demanded by the Superintendent, Central Excise from the petitioner intimating that the cheques had been .....

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..... ramount importance in notice Annexure P-1 and it had to be based on the suggested evasion of duty. In any case, this matter can be properly thrashed upon before the Customs and Central Excise authorities. We at our end find the attachment as proper. 4. For the aforesaid reasons, we dismiss the petition at this stage itself. The petitioner shall pay the costs to the respondents which are assessed .....

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