- (1.) This petition under Article 226, is directed against an order of demand under Rule 9(2) of the Rules framed under the Central Excises and Salt Act, 1944, dated 18-8-1958, issued by the Collector of Central Excise, Calcutta (Respondent No. 1) which is at page 32 of the annexure to the petition, directing the petitioner to pay a sum of Rs. 1,03,216/5/- as excise duty payable in respect of the period 28-2-1954 to 25-3-1957.
(2.) The petitioner's case in short, is that he was the lessee of the Sarat Textiles Ltd., situate at Cossipore, for 5 years from 6-11-1953 but that he surrendered the said lease with effect from 1-4-1957. The licences of the Sarat Textiles empowered it to operate power-driven mills with non-cotton yarns only. The petitioner alleges that from February, 1954, the petitioner had been manufacturing fabrics with staple fibre yarn, which was a non-excisable goods under the Act and that, accordingly, he did not file any declaration or return as required by the Act in respect of excisable goods.
(3.) The impugned order, which is a speaking order gives the facts as well as the grounds upon which the assessment and demand has been made. The order, in short, states that during the period 28-2-1954 to 23-3-1957, the petitioner produced Artificial Silk Fabric, which was an excisable goods under the Central Excises and Salt Act, 1944 and that since he removed the goods from the place of production, in contravention of Rule 9(1) of the Rules made under the Act, the demand was being made under Rule 9(2) of the said Rules.;