- (1.)THIS is a petition under Articles 226 and 227 of the Constitution of India.
(2.)BRIEFLY stated, the facts of the case are that the petitioner is a firm registered under the Indian Partnership Act. The petitioner firm has set-up a factory at Mandsaur to manufacture twisted bars. The products of the petitioner are subject to Central Excise Duty under the Central Excise Tariff. The respondent No. 2 passed the order dated 7-8-1993 (Annexure I) demanding duty of Rs. 1,09,761/- under Rule 9 (2) of the Central Excise Rules, 1944 read with proviso to Section 11a of Central Excises and Salt Act, 1944 and also imposed penalty of Rs. 20,000/ -. The petitioner felt that it is entitled to exemption under Notification No. 202/88. Dubbing the aforesaid order (Annexure I), as illegal, the petitioner has filed this writ petition seeking quashment of the order and declaration about exemption.
(3.)THE respondents have filed the return in opposition.