1 abs IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 184 OF 1992 Vimal Dyes & Gas Industries Pvt. Ltd. & Ors. .. Petitioners V/s Union of India & Ors. .. Respondents None for the petitioner. Mr. R.V. Desai, Senior Advocate with Ms. Rutuja Ambekar for the respondents. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATE : 24TH SEPTEMBER 2009 P.C. : 1. The subject matter of the present petition was the subject matter of the appeal in adjudication. The Assessing Officer has held that the activity, namely filling in gas in the cylinder, does not amount to manufacture and the appeal was preferred against the said order. The appeal has been dismissed. Against the dismissal, the Revenue has not gone in appeal. 2. In the meantime, during the pendency of the appeal, a show cause notice for demand was issued on the petitioners as set out in para 18 of the petition. Once the order of A.O. has been upheld and the Revenue has not challenged the said order, consequently the order issuing the show cause 2 notice will have to be set aside. In the light of that, the petition is made absolute in terms of prayer clause (c). In the facts and circumstances of the case, no order as to costs. (D.G. KARNIK, J.) (F.I. REBELLO, J.)