RAJEEV GUPTA, J. - (1.)MR . V.K. Kohli, Senior Counsel with Sri Jayant Joshi, Advocate for the petitioners. Mr. Arvind Vashishth, Assistant Solicitor General for the respondents. They are heard on admission.
(2.)THE petitioners have filed this writ petition for the following reliefs: "a) To issue a Writ, Order or Direction in the nature of certiorari quashing the Show Cause Notice No. C.No.v (15)Adj ./M -II/Sai Auto 25/ -7/4157 dated 8th May, 2007 (Annexure XI to the writ petition). b) To issue a Writ, Order or Direction in the nature of mandamus directing the respondents not to proceed against the petitioners in the matter of Central Excise Duty till the matter of exemption is finally disposed of by the Hon'ble Apex Court or by the Committee appointed by the Hon'ble Uttaranchal High Court. c) To issue any other Writ, Order or direction as deemed fit and proper under the circumstances of the case. d) To award cost of the petition throughout."
(3.)THE petitioners, thus, are seeking quashing of the show -cause notice (Annexure No. 11) issued by respondent No.2.
Mr. Arvind Vashishth, the learned Assistant Solicitor General, placing reliance on the dicta of the Apex Court in the cases of Special Director and another Vs. Mohd. Ghulam Ghouse and another reported in (2004) 3 SCC 440 and Trade Tax Officer, SaharanpurVs. Royal Trading Co. reported in (2005) 11 SCC 518, has raised a preliminary objection about the maintainability of the writ petition against the show -cause notice.

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