- (1.) The petitioners M/s. A. Raman and Company, Cotton Mills, situated near S.T. Workshop, Naroda road, Ahmedabad, were aggrieved by the impugned orders passed by the Assistant Collector of Central Excise, Ahmedabad. The Appellate Collector, Central Excise, Bombay, and the Government of India, annexures 'C', 'D' and 'E' respectively annexed to the main petition and have filed the present petition under article 226 of the Constitution of India.
(2.) A few relevant facts giving rise to the present petitions may be stated in brief. The petitioners are a partnership firm running a yarn manufacturing unit at Naroda in the city of Ahmedabad. In the year 1971, the petitioners had manufactured yarn of mixed fibres containing woollen yarn of staple waste and wool waste. The petitioners had also submitted returns for payment of excise duty leviable on the said products.
(3.) The Central Excise department raised a question with respect to the classification of the said product manufactured by the petitioners' firm. In this behalf, the department had issued a show cause notice dated March 24, 1972, and claimed the difference between the special excise duty leviable on the said product which was levied through misconstruction and which was leviable to duty leviable on the rayon and fibres under item No. 18A. The said notice was issued under rule 10 of the Central Excise Rules, 1944 and the same is at annexure 'A' to the petition.;