- (1.) By making this writ petition, the petitioner wanted to get a writ of mandamus commanding the respondents and/or each of them to withdraw, cancel and/or rescind the purported order dated 17th January, 1979 passed by the Assistant Collector of Central Excise, Chandan Nagore Division, Respondent No. 2 herein and not to levy and/or realise and/or require payment of excise duty on the said glass manufactured by the petitioner under Item No. 23A of the first schedule of the Act and to act in accordance with law along with various other consequential reliefs in connection thereto. This writ petition is very old one, and placed under the heading of the old matters, for the purpose of expeditious disposal as per the practice of this Court which has been recently developed.
(2.) The petitioner, at all material times, carried on business inter alia manufacturing of figured glass or patterned glass, wared glass, coloured figured glass and coloured wared glass (herein referred to as the said glasses).
(3.) According to the petitioner, the Central Excise Authority wrongfully and illegally assessed the goods under Tariff Item No. 23A of the first schedule of the Central Excise and Salt Act, 1944 (hereinafter referred to as the said Act) as sheet glass and plate glass. Accordingly, central excise duties were assessed, paid or realised by the authorities in respect of the same under a mistaken stand on behalf of both the parties. Such Item No. 23A is set out hereunder : ...... "Item No. 23A - Glass & Glassware Item No. Tariff Description Rate of Duty 23A Glass & Glassware 1. Sheet Glass & Plate Glass 30% ad valorem 2. Laboratory Glassware 10% ad valorem 3. Glass Shells, Glass Globes & 15% ad Chimneys for Lamps & Lanterns valorem 4. Other Glassware including 30% ad Tableware valorem ";