Ajoy Nath Ray, J. - (1.) This is a writ application challenging a show cause notice dated 28th March, 1990, whereby a claim for unpaid Central Excise Duty is made by the respondent authorities for the period of 1-4-1985 to 31-7-1985.
(2.) The respondent authorities have not yet been asked to file any Affidavit-in-Opposition but I am of the opinion that no such affidavit is necessary as the said show cause notice is bad in law as apparent on the face of it.
(3.) An earlier show cause notice was issued for recovery of Central Excise Duty and for penalty upon the same writ petitioner for the years 1979-80 to 1984-85, all the years ending with the 31st of March. The earlier show cause notice is dated 25th April, 1986.;