A.M. Khanwilkar, CJ.

This writ petition under Article 226 of the Constitution of India takes exception to the communication-cum-order conveyed to the petitioner by the Department issued under the signature of Commissioner dated 3rd March, 1999 (Annexure P-12). The same reads thus:-

Office of the Commissioner, Customs & Central

Excise, Commissionerate : Indore -II,

Opposite Maida Mill, Hoshangabad Road,

Bhopal - 462011

C.O.IV(16)Decl-26/98/Samadhan/6185

Bhopal, dated 03.03.99

To

M/s Mech & Fab Industries

17-B, Sector-D, Industrial Area,

Govindpura,

Bhopal.

Sub: Declaration No.26/98 filed by you under the Kar Vivad Samadhan Scheme, 1998.

Please refer to your Declaration dated 04.12.98 filed under the Kar Vivad Samadhan Scheme (allotted Decl. No.26/98), seeking settlement of case relating to Show Cause Notice No.V(85)15-40/96/Adj/61911 dated 10.12.96, and subsequent Order-in-Original No.12/CEX/97 dated 24.09.97 declaring tax arrears of Central Excise Duty of Rs. 269944 and Penalty of Rs. 364238.

From the declarations dated 04.12.98 filed by you, it is noticed that you have shown the am