JUDGMENT

Syed Shah Mohammed Quadri, J.-The Union of India [for short, the Revenue ] is in appeal against the judgment and order of the High Court at Allahabad in Civil Miscellaneous Writ Petition No. 1102 of 1995 passed on January 1, 1996.

2. The short question that arises for consideration in this appeal is, whether the High Court is justified in quashing paragraphs (14) to (18) of the impugned show cause notice dated June 30, 1995.

3. The facts giving rise to this appeal may briefly be noted.

4. The respondent-assessee manufactures aluminium and its products. The goods manufactured by the assessee were cleared on the basis of valuation under Section 4(1)(a) of the Central Excise Act, 1944 [for short, the Act ] during the period 1990-91. On June 30, 1995, the Revenue issued show cause notice purporting to be under Section 11-A of the Act demanding duty in a sum of Rs. 45.98 crores on the allegation that due to clandestine removal of the goods and incorrect valuation of the goods, there has been non-levy and short-levy of the excise duty. The assessee, without replying to the show cause notice, challenged the same before the High Court in the afore-mentioned writ petition on November