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Judgment
Rajive Bhalla, J.—The petitioner, prays for issuance of a writ of certiorari quashing show cause notices dated 24-9-2012, 22-4-2013 and 2-7-2013, whereby respondent No. 3 has raised a demand of duty. The petitioner also prays for issuance of a mandamus to direct the Central Board of Excise and Customs to decide the petitioner''s representation seeking clarification regarding classification of the term, Power Takeover (PTO) shafts. We have heard counsel for the petitioner and as a mere notice has been served, calling upon the petitioner to show cause against the proposed levy of duty, are not inclined to entertain the petition. However, as representations filed by the petitioner regarding classification of PTO shafts is pending consideration before the Central Board of Excise and Customs, New Delhi, the writ petition is disposed of by directing the said authority to decide the representation within one month of receipt of a certified copy of this order. The petitioner, while filing reply to the show cause notices, would be at liberty to pray before respondent No. 3 that adjudication of the notices may await outcome of any clarification, that may be issued by the Central Board of Excise and Customs.
Copy dasti.