( 1 ) THIS writ application was moved by the petitioner company against a show cause notice dated 27th March, 1987 issued by Shri N. K. Bajpai, Director, Directorate of Anti Evasion (Central Excise) New Delhi, whereby the petitioner company was, inter alia, directed to show cause why Central Excise Duty to the extent of Rs. 803. 75 crores which was allegedly short paid by the petitioner company should not be demanded under the provisions of S. 11a of the Central Excises and Salt Act, 1944 read with R. 9 (2) of the Central Excise Rules.

( 2 ) THE facts, in short, relevant for the purpose of determination of the questions raised in this case are as follows :- The petitioner company is engaged in manufacturing of cigarettes having its registered office at Calcutta and have five factories situated at Bombay, Bangalore, Saharanpur Munger and Calcutta respectively. The petitioner company sells cigarette manufactured by it through wholeseller, secondary wholesellers and retailers. The petitioner company also had been getting their brands of cigarettes manufactured on job basis from other tobacco companies which are mentioned in the show cause notice. Prior t