- (1.) Heard the submissions made by learned counsel appearing for the petitioner.
(2.) On asking of the Court Mr. V.K. Kaushal, Advocate took notice for the respondents.
(3.) The petitioner has filed the Writ Petition for issuance of a Writ of Mandamus directing respondent no.2 before whom Show Cause Notice No. DZU/LRU/INV/C/CE/02/2011/1764 dated 9.4.2011 is presently pending adjudication to follow the mandate of Section 9D(1) of the Central Excise Act, 1944 (hereinafter referred to as "the Act") while adjudicating the said Show Cause Notice.;