Writ Petition filed under Article 226 of the Constitution of India Praying for issuance of a Writ of Ceritorarified Mandamus to call for the records relating to the proceedings of the Respondent in C.NO.4/20/2002-TRC (Notice of demand to d) dated 16.10.2002 and to quash the same as illegalm unsustaninble and further forbear the Respondent from proceedings to recover the returned amount Rs.26,34,769.21 without due process of Las as laid down by the Hon'ble Supreme Court in its decision reported in 1996(86) ELT 460 and as per the circular of the Central Board of Excise and customs,in Circular No.423/56/98 -CX dated 22.09.1998.