( 1 ) THE Petitioner has approached this Court challenging the show-cause notice issued by the superintendent of Central Excise, Hubli, calling upon the petitioner to file his objections to the proposed levy of Central Excise on the total value of the clearances made from his two factories at Goa and Hubli during the year 1976-77.

( 2 ) THIS Writ Petition deserves to be dismissed on the sole ground that the petitioner has adequate remedy under the Act. However, sine Rule Nisi is issued in the case, the matter is disposed of on its merits and the following order is made. The petitioner is a registered partnership concern, owning two factories, one at Goa and another at Hubli, for the manufacture of R. C. C. cement pipes and other allied products. The production in the Hubli factory started in the year 1960 and in Goa unit in the year 1971. In the Hubli factory the petitioner had employed more that 49 workers, and in Goa, it was less than 49 during the relevant period.

( 3 ) THE Government of India issued a Notification No. 54/1975 dated 1st March, 1975 in exercise of its powers under Rule 8 (1) of the Central Excise Rules, 1944 ('rules') which reads as follows :- "in Exercise of t

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