GANGA STEEL REROLLING MILLS RAIPUR Vs. UNION OF INDIA
LAWS(MPH)-1980-4-11
HIGH COURT OF MADHYA PRADESH
Decided on April 16,1980

GANGA STEEL REROLLING MILLS RAIPUR Appellant
VERSUS
UNION OF INDIA Respondents


Referred Judgements :-

S.R.AND SONS V. UNION OF INDIA [REFERRED TO]


JUDGEMENT

- (1.)THIS order shall also dispose of M. P. No. 852 of 1974 and M. P. No. 145 of 1977.
(2.)PETITIONER No. 1 in all these petitions is Ganga Steel Rerolling Mills a regd. partnership consisting of petitioners 2 to 6 as its partners. The petitioners carry on the business of manufacturing iron and steel products by rerolling process. By these petitions under Article 226 of the Constitution the petitioners challenge the various orders and demand notices issued by the excise authorities.
(3.)IN M. P. No. 851 of 1974 we are concerned with two periods. The first period is from 1st June, 1968 to 30th June, 1970 and the second period is from 1st July, 1970 to 17th May, 1971. A notice under Rule 10 of the Central Excise Rules was issued on 4th June, 1971 in respect of the first period making additional demands of tax. This notice is Annexure 1. The notice was served on the petitioner on 8th June, 1970.


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.