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Judgment
Mohan, J.—What ever may be said and done in favour of the write petitioners or against them, in so far as they have been visited the show
cause notice dated 18th November, 1981, I do not think that this court can ever prevent the authority from doing that which he is empowered to
do under the Act. That is precisely the writ of mandamus that is asked for. Nor do I think that the officers of central excise will be so unreasonable
as to take coercive action even without an assessments. The petitioners apprehension is ill- founded. Therefore, I hereby dismiss the petition which
is based on apprehension and `direct the petitioners to file their explanation to the show cause memo dated 18th November , 1981 and face the
assessment proceedings. The reply to the show cause memo shall be furnished on or before 30th November ,1984. After words the assessment
proceedings can go on in accordance with the law after affording an opportunity to the petitioners to appear either in person or through their
counsel. If the petition are found liable as per assessment proceedings, it will be open to the respondents to take such action for the recovery of the
same. Till then, certainly, as I said above, no coercive proceedings can be taken against the petitioners, No costs.