JUDGMENT

B. P. JEEVAN REDDY, J.:—Leave granted. Heard counsel for the parties.

2. This appeal arises from the judgment and order of the Gujarat High Court dismissing the writ petition filed by the appellant, being S.C.A. No. 2885 of 1986. The writ petition filed in the High Court and the Special Leave Petition filed in this Court against the judgment of the High Court do, in our opinion, amount to gross abuse of process of Court, a fact which would be evident from the facts stated hereinafter. We are taking the facts from the judgment of the High Court and we may mention that the correctness of none of those facts is disputed before us.

3. A notice dated December 28, 1983 was served upon the appellant by the Central Excise Authorities alleging that the appellant had clandestinely removed power loom cotton fabrics worth Rupees sixty two crores without payment of excise duty during the period November 24, 1979 to July 31, 1983. The allegation was that the appellant wrongfully availed of exemption notification and cleared the goods in an illicit manner. The appellant challenged the validity of the said show cause notice by filing a writ petition in the Gujarat High Court, being S.C.A. N