JUDGMENT
1. Heard learned Counsel for the parties.
2. The petitioner has prayed that a suitable direction be issued, declaring that the Central Excises and Salt Act, 1944, is not applicable to the petitioner. It is informed by the petitioner that it has received a show cause notice dated 21st June, 1988 from the respondents. The petitioner may file reply against the aforesaid show cause notice within three weeks and appear before the respondent concerned who shall consider the same as expeditiously as possible. The concerned respondent will also consider the representations made by the petitioner earlier on 17th May, 1985 and 13th June, 1985 being Annexure-3 and 6 respectively to the writ petition.
3. With the aforesaid observations, this writ petition is disposed of finally.
4. So far as the adjudication proceedings or any recovery proceedings are concerned, the petitioner may approach the respondents, requesting them that the proceedings may not be taken against the petitioner till the decision of its representations.