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Judgment
2.11.1992
Heard Shri S.L. Bagdi, learned Counsel for the petitioner and Shri B.G. Neema, learned standing Counsel for the Union of India.
Shri Bagdi submits that in view of the decision of the 1990 (31) ECR 222 decided on 19.2.90, the show cause notice has to be discharged. Shri Neema does not dispute that the point raised in the show cause notice has been finally decided against the department by the aforesaid judgment but Shri Neema submits for this reason the petition be not entertained, because in the normal process the decision being binding on the Authority issuing the show cause notice, the Authority itself has to follow the decision and, therefore, the petition be not entertained.
In our view as the point raised in the show cause notice has already been decided against the Department by the Tribunal, it would be futile to ask the petitioner to go back to the Authority issuing show cause notice again and take an order after arguing the case. As on merits the Department has ceased to have any case, the petition has to be allowed. It is, therefore, allowed and the show cause notice dated 21.3.1991 issued by the Suptt., C.Ex. Range Dhar is quashed. In the circumstances of the case the parties shall bear their own cost. Needless to add, any refund claimable by the petitioner on the basis of the CEGAT judgment referred to above shall be given to him in accordance with law by the respondents. C.c. today.