M.C. Agarwal, J. - (1.) BY this petition under Article 226 of the Constitution of India, the petitioner, namely, U.P. State Cement Corporation Ltd. challenges an order dated 12.12.1995 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi dismissing the appellant's appeal and an order dated 16.6.1996 by which it dismissed the petitioner's application under Section 35G requiring it to refer an alleged question of law for the opinion of the Court.
(2.) I have heard Shri Dilip Gupta, learned Counsel for the petitioner. No one has appeared on behalf of Union of India. As regards the rejection of the application under Section 35G the petitioner's remedy lies under Sub -section (3) of Section 35G by moving an appropriate application before the High Court. No writ petition on that aspect of the matter, therefore, lies.
(3.) AS regards the appeal the facts are that the petitioner set up a cement factory and started manufacturing cement somewhere in the year 1980. In the manufacturing of cement it used slag as one of the raw material which was purchased from M/s. Bokaro Steel Ltd. and excise duty was paid thereon. By a Notification dated 4th June, 1979 the Government of India had ordered that the Excise Duty paid on goods used as a raw material or inputs could be adjusted from the Excise Duty payable on the final product. For this a detailed procedure was laid down in the said notification which provided inter alia that a manufacturer shall give a declaration to the Superintendent of Central Excise having jurisdiction over his factory, indicating the full description of the goods intended to be manufactured in his factory and the full description of the inputs intended to be used; a manufacturer was permitted to take credit of the duty already paid on the inputs which are received by him after submitting the declaration and utilises such credit for payment of duty of excise on the said goods, a manufacturer shall give prior notice to the proper officer before the Excise Duty paid inputs are received in his factory to enable the proper officer to be present at the time of the receipt of the inputs.;