The Order of the Court is as follows :-

Heard the learned Counsel appearing for the parties.

2.The petitioner, proprietor of Sakthi Trading Company has filed this writ petition to quash the proceeding in O.C. No. 578 of 1996, dated 24-4-1996. The said document purports to be show cause notice served on the petitioner, wherein it was stated that the petitioner was manufacturing edible preparations such as Turmeric Powder, Chilly Powder, Coriander Powder, Masala Powder, Sundavathal and washing and cleaning preparations such as Soapnut powder and cleaning powder and as such those preparations are coming within the edible preparation as classified under Central Excise Tariff sub-heading 2108.90 as "Edible preparations not elsewhere specified or included" and the soapnut powder and cleaning powder under Central Excise Tariff sub-heading 3402.90. In the notice, it was indicated that the edible preparations were exigible at the rate of 20%adv. and the washing and cleaning preparations at 30%adv.

3.The main contention of the petitioner is to the effect that the manufacture of Turmeric Powder, Chilly Powder, Coriander Powder, Masala Powder etc. do not attract any Excise Duty as the