At, High Court of Madhya Pradesh
By, THE HONOURABLE MR. JUSTICE DEEPAK VERMA
For the Appearing Parties: ---------
(1.) TODAY the matter was listed for hearing arguments on I. A. No. 3211/95, which is an application for early hearing of the petition itself. Counsel for the parties have informed the court that in similar other seven petitions final orders have been passed by this Court, on 9. 9. 1994 and on the same lines, this petition can also be disposed of.
(2.) THUS, with the consent of the parties this petition is finally heard.
(3.) IN M. P. No. 779/89 (Bajaj Tempo Ltd. v. Union of India and Ors.) a detailed order has been passed by this Court and consequently the show cause notices issued to the petitioners demanding duty and penalties were quashed. It was held that the same were without the authority of law, thus being without jurisdiction.
(4.) THE copy of the said decision was placed before this Court, In view of the above decision, this petition is also disposed of holding that the show cause notice issued to the petitioner Ann. 'a' being without jurisdiction, is quashed.
(5.) IT may be pertinent to mention here that against the said order of the learned Single Judge passed in M. P. No. 779/89 and other identical matters, the Union of India had filed L. P. Appeals in this Court which have been dismissed by a Division Bench of this Court on 8. 5. 1995, confirming the order of the learned Single Judge.
(6.) IN view of the above, the show cause notice issued to the petitioner by the respondent (Ann. 'a') is quashed and the parties are directed t
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o bear their own costs of this petition as incurred. Security amount, if any, shall be refunded to the petitioner, after verification. Petition is disposed of accordingly.