AJOY NATH RAY, J.

( 1 ) THIS is a writ application challenging a show cause notice dated 28th March, 1990, whereby a claim for unpaid Central Excise Duty is made by the respondent authorities for the period of 1-4-1985 to 31-7-1985.

( 2 ) THE respondent authorities have not yet been asked to file any Affidavit-in-Opposition but I am of the opinion that no such affidavit is necessary as the said show cause notice is bad in law as apparent on the face of it.

( 3 ) AN earlier show cause notice was issued for recovery of Central Excise Duty and for penalty upon the same writ petitioner for the years 1979-80 to 1984-85, all the years ending with the 31st of March. The earlier show cause notice is dated 25th April, 1986.

( 4 ) IT is clear from the said earlier show cause notice that Central Excise Duty was being sought to be recovered, upon the twin allegation, that the number of workers at the factory of the writ petitioner, was, according to the respondent, more than what was declared by the writ petitioner, and that the annual turnover of the writ petitioner for the aforesaid years was in excess of Rs. 30,00,000/- excepting for only the year 1980-81. These were all revealed, as th

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