R K CHEMICAL INDUSTRIES PVT LTD Vs. SUPERINTENDENT OF CENTRAL EXCISE
HIGH COURT OF CALCUTTA
R.K.CHEMICAL INDUSTRIES PRIVATE LTD.
SUPERINTENDENT OF CENTRAL EXCISE, CALCUTTA-III DIVISION
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Ashamukul Pal, J. -
(1.) This is an application made by R.K. Chemical Industries Pvt. Ltd. under Article 226 of the Constitution for issuance of a Writ against the Superintendent of Central Excise and the Assistant Collector of Central Excise both of Calcutta-Ill Division fully described in the petition itself for quashing the order dated 30-3-81 No. 20/R./111/3/81/67 and also order dated 17-11-81 No. C no. V (30) 23-78/3902B mainly on the ground that the same was contrary to the scope of the notification issued from time to time to enlarge the scope of exemption to those who manufacture more than one "excisable goods" falling under more than one items of goods mentioned in the Tariff of the 1st schedule of the notification dated 19-6-80 and also notification dated 1-3-1981 in the ground IV (page 14 of the petition).
(2.) The petitioner's case is that it is a company incorporated under the Companies Act, 1956, having its registered office at Radhabazar Street, Calcutta. The company manufactures in its factory "Starch" falling under Tariff No. 15-C and also gum power falling under Tariff Item 68 (residuary of the first schedule to the Central Excises and Salt Act, 1944 hereinafter referred as the first schedule'.
(3.) The petitioner had the requisite licence and complied with all the provisions of the excise rules and submitted a classification list showing manufactures of the "excisable goods" falling under Tariff items 15-C and 68 of the schedule as required under Rule 173B of the Central Excise Rules, 1944. On ,1st March, 1978 a notification No. 71/78-C.E., dated 1st March, 1978 was issued by the Government of India and by the said notification goods which were termed as "specified goods" were granted exemption of duty upto Rs. 5,00,000 in any financial year provided inter alia that during financial years subsequent to the financial year 1978-79 the total clearance of such goods for home consumption during the preceding financial year would not exceed Rs. 15,00,000. The relevant notification has been set out at page 5 of the petition. The aforesaid notification was amended in 1979 by Notification No. 141/79-C.E., dated 30th March, 1979 by inserting a new clause granting exemption of the "excisable goods" cleared by a manufacturer upto the limit of Rs. 20,00,000 for manufecturing "excisable goods" falling under more than one item number of the said "first schedule".;
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