- (1.) COUNSEL for the petitioner submits that the petitioner is running a small scale industry in the name and style of M/s. Smilax Pharmaceuticals, a proprietorship concern which is engaged in manufacturing of various drugs, medicines and chemicals in its factory situated at Jaipur.
(2.) IT is contended by counsel for the petitioner that the producers or manufactures of such of the medical preparations as qualified to be dutiable goods u/s 2(c) of the Medical and Toilet Preparations (Excise Duties) Act, 1955 of any specified component parts or ingredients of such goods (dutiable goods) or of specified containers of such goods or of such containers are required to apply and obtain the prescribed license from the Excise Commissioner although there is no such statutory requirement which compels a manufacturer to obtain or apply for license under the Act of 1955. However, the application was filed by the petitioner to the competent authority i.e. District Excise Officer, Jaipur seeking exemption from the statutory requirement from excise duty and claiming the goods manufactured as non -dutiable goods but that came to be rejected vide order dt. 02/09/2003.
(3.) THE main thrust of submission of counsel for petitioner is that there is another manufacturer like the petitioner namely; M/s Allied Chemicals who approached this Court by filing DB Civil Writ Petition No.2107/2002 with the grievance that it produces two types of drugs given in item No.35 and 57 of the notification dt. 7th August, 1981 and prepared to pay the duty as per specification in item No.35 and 57 of the scheduled appended to the notification but being a non -dutiable goods was not entitled to obtain or apply for license under the Act of 1955 and that writ petition came to be disposed of by the Division Bench of this Court vide order dt. 28/04/2005 and under Right to Information Act, the petitioner has been supplied with information by the office of District Excise Officer, Jaipur dt. 14/07/2011 regarding the drugs manufactured by the petitioner -firm and the similarly situated firm M/s. Allied Chemicals and being similarly situated company like that of M/s. Allied Chemicals, is entitled for the same treatment. Reply to the writ petition has been filed on behalf of respondents and it has been averred that there is no finding by the competent authority determining the question as to whether the petitioner company is similarly situated company with that of M/s. Allied Chemicals and the drugs which are manufactured by M/s. Allied Chemicals bear same contents and composition as being used by the petitioner. However, the application filed by the petitioner seeking exemption from license under the Act of 1955, has been rejected by the authority vide order dt. 2nd September, 2003 and which is appealable u/s 127 of the Act of 1955.;