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Judgment
J.S. Verma Ag. C.J.
The petitioner is aggrieved by the show cause notice, annexure-B, dated 1-5-1982, issued by respondent No. 2, Supreintendent, Central Excise, requiring the petitioner to show cause why a revision of the earlier approved list of excisable goods manufactured by the petitioner should not be made and the subsequent proceedings including the issuance of Annexure-I dated 8-2-1983 repeating the same direction substantially. Admittedly, the assessing authority has still to decide the matter on merits and thereafter the remedy of appeals, reference to this Court and a further appeal to the Supreme Court, as provided in Section 35 of the Central Excises and Salt Act, 1944, as amended by Finance Act No. 2 of 1980 with effect from 11-10-1982, are still available to the petitioner. The petitioner''s case is similar to that in Eastern Air Products Pvt. Ltd. Vs. Union of India (UOI), , wherein we have declined to exercise our writ jurisdiction to decide the POINT ON MERITS. For this reason alone, following the decision of the Supreme Court in Titaghur Paper Mills Co. Ltd. and Another Vs. State of Orissa and Others, the same course has to be adopted in the present case also.
Consequently, the petition is dismissed. There will be no order as to costs. The security amount be refunded to the petitioner.