- (1.) Heard Counsel for the parties.
(2.) Petitioners seek quashing of the impugned show cause notice dated 3-2-1994, Annexure II to the writ petition, issued by the Adjudicating Authority.
(3.) 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.;