- (1.) By this petition under Article 226 of the Constitution of India the petitioner challenges orders/letters dated 18-11-1997 (Annexure XII) and 7-11-1997 (Annexure XI to the writ petition).
(2.) We have heard Shri Ramendra Asthana, learned Counsel for the petitioner.
(3.) Under the Central Excises and Salt Act, 1944, the Government of India conferred some benefit to apex societies. In respect of some qualities of yarn sold to such Apex Handloom Co-operative Societies, no excise duty is leviable and in respect of other qualities of yarn only 10% ad valorem excise duty is payable. The petitioner claims itself to be an apex handloom society. The Joint Development Commissioner (Handlooms) published a list of 46 such societies which were recognised as apex handloom societies. This notification is dated 22nd March, 1993. The petitioner was registered as a co-operative society subsequently and applied for inclusion of its name in the approved list of apex handloom societies. This claim has been rejected by the Joint Development Commissioner vide letter dated 7th November, 1997, a copy of which is Annexure-11 to the writ petition addressed to the Deputy Commissioner, Customs and Central Excise, Kanpur, who, in his Turn', has communicated the decision to the petitioner vide letter copy of which is Annexure-12 to the writ petition. The basis for rejection of the petitioner's claim has been stated to be that it is not an apex society. In the present writ petition the petitioner challenges the said letters and its contention is that it is an apex society.;