MR. AKIL KURESHI, J.

1. The petitioners have challenged the legality and validity of the show cause notice dated 1.8.2001 issued by the Commissioner of Central Excise, Surat, respondent No.2 herein. In the said notice, the petitioners have been 5 called upon to show cause why excise duty of Rs.28,01,63,832/- with interest should not be recovered from them on the goods, that is, D2 Aminobutanol Tartrate falling under Chapter S.H. 2942.00 of the Central Excise Tariff Act, 1985, illicitly manufactured and removed for captive consumption for manufacture of Ethambutol HCL of Chapter S.H. 2942.00 during the period from 23.7.1996 to 31.03.2001. The facts are peculiar and may be noted in some detail.

2. The petitioner No.1 is a Company registered under the Companies Act and is engaged in the business of manufacture of pharmaceutical drugs. One such Anti T.B. Drug manufactured by the petitioner No. 1 Company is Ethambutol Hydrochloride (hereinafter to be referred to as "the drug") falling under Chapter S.H. 2942.00 of the Central Excise Tariff Act, 1985. One of the inputs used by the petitioner in manufacture of such drug is D2 Aminobutanol Tartrate (hereinafter to be referred to as "