Anglo-India Jute Mills Co. Ltd. vs Collector Of C. Ex. on 18 May, 1989
6. Mr. Bajoria has also argued that even on the basis of the facts as stated in the said notice and the proposed proceeding pursuant to such notice are wholly without jurisdiction. It is well-settled that in such cases an assessee can file a writ petition under Article 226 of the Constitution of India at the show cause notice stage itself. He has also drawn the attention of the Court to the decisions (Statesman Ltd. v. Assistant Collector of Central Excise) and also (Gonter-man Peipers (India) Ltd. v. Additional Secretary to the Government of India).