d] In the case of M/s. Gupta Loom Industries & Anr. v. The State of Maharashtra and Ors., reported in MANU/MH/3005/2015 : 2016 (6) ALL MR 307 : (2016 (1) ABR 170) the Division Bench of this Court in Paragraph Nos. 13 and 14 has observed as under:"13. It is true that the notice under subsection (1) of Section 127 has to be construed strictly as non-compliance with the notice has a drastic