S.C. DHARMADHIKARI, J.

1. In this writ petition, the only relief that the petitioners seek is of a declaration that the proceedings pursuant to a Show Cause-cum-Demand Notice dated 22-7-1991, issued to them, be declared as non est and the Notice itself be quashed and set aside for it refuses to bind the petitioners after such an unexplained and enormous delay. The writ petition is filed on 11-11-2016 containing the above two declarations in prayer clauses (a) and (b).

2. We had on the earlier occasion issued notice on this petition with the understanding to the parties that it would be disposed of finally. Hence, we grant rule. The respondents waive service. By consent, the writ petition stands disposed of in terms of this Judgment.

3. It is undisputed that the petitioners carry on business of manufacture of motor vehicles and parts thereof. They availed of what was then prevailing as modvat credit of duty paid on inputs. A classification list was filed. That list was processed and it was discovered that the petitioners have mis-declared certain goods and that is how they allegedly evaded central excise duty in the sum of Rs.32,31,366.25/- for the period 1-7-1986 to 28-2-198