Judgment :- MOHAN, J. Whatever may be said and done in favour of the writ petitioners or against them, in so far as they have (been) visited the show cause notice, dated 18th November, 1981, I do not think that this court can ever prevent the authority from doing that which he is empowered to do under the Act. That is precisely the writ of mandamus that is asked for. Nor do I think that the officers of Central Excise will be so unreasonable as to take coercive action even without an assessment. The petitioners' apprehension is ill-founded. Therefore I hereby dismiss the petition which is based on apprehension and direct the petitioners to file their explanation to the show cause memo, dated 18th November, 1981 and face the assessment proceedings. The reply to the show cause memo shall be furnished on or before 30th November, 1984. Afterwards the assessment proceedings can go on in accordance with the law after affording an opportunity to the petitioners to appear either in person or through their Counsel. If the petitioners are found liable as per assessment proceedings, it will be open to the respondents to take such action for the recovery of the same. Till then, certainly, as I said above, no coercive proceedings can be taken against the petitioners. No costs.