TEX MACO LTD Vs. SUPERINTENDENT OF CENTRAL EXCISE

JUDGEMENT

(1.) This writ petition was moved on 11th of March, 1986. On that date directions for affidavits were given and the department was given liberty to proceed with the impugned show cause notice. The petitioners were directed to reply to the show cause notice with three weeks from date.

(2.) It appears that the show cause notice has not been proceeded with. The case has now come up for hearing after six years. I see no reason to wait for the department to complete the proceeding pursuant to the show cause notice.

(3.) The case of the petitioners is that the petitioners purchased ball bearing from the market from various suppliers. Copies of the invoice have been annexed showing that the Central Excise duty has been paid on the ball bearings by the manufacturers. The petitioners had to pay price of ball and roller bearing as well as the Central Excise duty at the rate of 15 per cent.