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Judgment
S.C. Pratap, J.—This petition is filed at the stage of show cause notice. It is difficult to entertain petitions at this stage when proceedings in pursuant to show cause notice are yet to be heard and decided and when against orders in those proceedings statutory remedies under the Act are available.
Learned Counsel for the petitioners, however, submits that show cause notices are issued impliedly and/or expressly in view of circular or circulars issued by the Central Board of Excise and Customs. In view thereof, the authority deciding the proceedings in pursuant to show cause notice will have left with him hardly any discretion to decide the same on merits and in accordance with law. The apprehension does appear to be reasonable. It is, therefore, directed that proceedings in pursuant to the show cause notice issued to the petitioner should be decided purely and strictly on their own merits and in accordance with law and de hors and regardless of circular or circulars issued by the Central Board of Excise and Customs. As proceedings pursuant to the show cause notice are pending for a long time, the authorities are directed to hear and decide the same as expeditiously as possible but preferably by 30th March, 1988. This order and direction would also govern the latest show cause notice dated 6th January, 1988 received by the petitioners and shown to this Court.
In view of what is stated and observed above, this petition is allowed to be withdrawn.