K.A. SWAMI, C.J

This appeal is preferred against the order dated 27-6-1994 passed by the learned Single Judge in WP. No. 10566/94. Learned Single Judge has dismissed the writ petition holding that the contentions raised in the writ petition can be raised in the reply to the show-cause notice. Thus, the learned single Judge has not decided the contentions. In the writ petition, the petitioner sought for quashing the show cause notice dated 31-12-1992 issued by the respondent and also the further notices issued for hearing.

2.Before proceeding to consider the case, it may be necessary to refer to the developments that have taken place after the first show-cause notice dated 25-9-1990 was issued for provisional assessment. The correctness of the said show cause notice was considered by the Collector of Central Excise, Madras, in his order dated 25-2-1991. It was held by the Collector that Section 11A of the Central Excises and Salt Act, 1944, will not be relevant at the stage of provisional assessment as it pertains to escaped assessment which would arise only after the final assessment. He has also further held as follows :-

"In view of the fact that cosmetics is manufacture