B.P.Jeevan Reddy, C.J. - (1.) The petition is directed against the order dated 14th April, 1989 communicated by the Assistant Collector, Central Excise Division, Allahabad. The said order was passed upon an application filed by petitioner under sub-rule (11) of Rule 173C of the Central Excise Rules.
(2.) The petitioner is manufacturer of dry battery torches. The body of the torches is made of aluminium. The petitioner says that while moulding and manufacturing the torches, certain quantity of scrap (cuttings) is obtained which is not useful for any purpose of the petitioner. The petitioner says that as and when sufficient quantity of scrap is collected in his premises, he sells it. There are persons known as 'Kabaris' who come and purchase the same. The petitioner says there is no fixed price for this scrap which is treated as 'waste'. The price depends upon negotiations that take place on each occasion. It is for this reason, the petitioner says, he could not file the price list for the approval of the authority concerned as required by the Central Excise Rules and was obliged to make an application under sub-rule (11) of Rule 173C, on 15th December, 1987.
(3.) The application dated 15th December, 1987 was rejected under the impugned order, which reads as follows: "CENTRAL EXCISE DIVISION: ALLAHABAD C. No. V/3063/86/MPX1/dated -4-1989. To M/s. Geep Industrial Syndicate 28 South Road, Allahabad. Subject: Permission for assessment of duty on Invoice value and exemption from submitting Price List under Rule 173 (ii)by M/s. Geep Industrial Syndicate Ltd., Allahabad C/Reg. Please refer to your letter C. No. EX:3:11.1.1.246 dated (12-4-1988) 17-6-1988. In this connection it is to inform you that your request for permission of assessment of duty on Invoice Value under Rule 173-C(ii) has not been acceded to by the Collector of Central Excise, Allahabad as there does not seem to be much justification in according such permission. Sd. Illegible 14-4-1989 For Assistant Collector Central Excise: Division Allahabad. Copy to the Superintendent Central Excise M.O.R. (Urban II) Allahabad with reference to the then Superintendent Central Excise Range III's letter C.No. 28-Torch/III/88/71 dated 31-1-1989 for information and necessary action. For Assistant Collector Central Excise: Division Allahabad.";