R K CHEMICAL INDUSTRIES PVT LTD Vs. SUPERINTENDENT OF CENTRAL EXCISE
LAWS(CAL)-1983-10-2
HIGH COURT OF CALCUTTA
Decided on October 09,1983

R K CHEMICAL INDUSTRIES PVT LTD Appellant
VERSUS
SUPERINTENDENT OF CENTRAL EXCISE Respondents

JUDGEMENT

- (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/iii/3/81/67 and also order dated 17. 11. 81 No. C no. V (30) 23-7813902 b mainly on the ground that the same was contrary to the scope of the notifications 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. 81 dated 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" failing under Tariff No. 15-C and also gum powder falling under tariff item 68 (residuary of the first)schedule to the Central Excise and Salt act, 1944 hereinafter referred to as the 'first schedule'.
(3.) THE petitioner had the requisite licence and complied with all the provisions of the excise rules and submitted and classification list showing manufacture of the "excisable goods" falling under Tariff item 15-C-68 of the schedule as required under rule 173 B of the central Excise Rule 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. deated 30th March, 1979 by inserting a new clause granting exemption of the "excisable goods" cleared by a manufacturer upto the limit of Rs. 20,000,00. 00 for manufacturing, "excisable goods" failling under' more than one Item Number of the said "first schedule".;


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