Ajoy Nath Ray, J. - (1.) The writ petition is against a show cause and as such the writ petition is disposed of summarily without entering into merits which are to be decided upon by the Department.
(2.) The seizure of goods took place in May, 1999 from the premises of the writ petitioner. The show cause notice has been issued to a sister concern of the petitioner, viz., Ambica Nahar, a partnership.
(3.) A particular partner, viz., Anil Jain is also a share-holder of the petitioner company and has made representation on behalf of the partnership also.;