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Judgment
Heard Counsel for the parties.
Petitioners seek quashing of the impugned show cause notice dated 3-2-1994, Annexure II to the writ petition, issued by the Adjudicating Authority.
Petitioner No. 1 is engaged in the business of manufacture of dry distemper. In the impugned notice, it is stated by the Adjudicating Authority that since the petitioner has been using Carboxi-Methyle-Cellulose, which is excisable commodity and does not fall in the Schedule, set out in the exemption notification, Annexure I to the writ petition, in the binding agent, it is not entitled to exemption under the notification.
From a perusal of the writ petition and the averments made in the counter affidavit, it is clear that rival contentions of the parties give rise to disputed facts, adjudication of which requires investigation and, therefore, no interference is warranted with the impugned show cause notice at this stage.
The writ petition is, therefore, dismissed in limine with the observation that the Adjudicating Authority will decide the matter without being influenced of the Board''s order dated 6-6-1997, Annexure I to the counter affidavit, and the circular dated 10-7-1990, Annexure I to the supplementary- affidavit, in accordance with law. Interim order dated 22-4-1997 is hereby vacated.