LAWS(SC)-1996-2-17

DHARANGADHRA CHEMICAL WORKS LIMITED Vs. UNION OF INDIA

Decided On February 07, 1996
DHARANGADHRA CHEMICAL WORKS LIMITED Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) Two points were raised by learned counsel for the petitioners. The first point related to the jurisdiction of the central government to exercise power of revision in this matter after 11/10/1982 when the CEGAT was con- stituted under the Act, on the basis that the impugned order purporting to be dated 27/9/1982 was in fact made on 30/11/1982 which is the date at the foot of the order.

(2.) There is no foundation for this contention since the date of the order shown at the beginning is 27/9/1982 which was prior to the constitution of the CEGAT on 11-10-1982. It does appear that at the foot of the copy of the order, the date mentioned is 30/11/1982 but that appears to be the date of the endorsement by which, copy of that order was sent to the parties concerned. This point does not arise for consideration

(3.) The other contention of learned counsel for the petitioners is that the acetylene gas produced during the manufacture of Trichloroethylene by the petitioners is not a marketable commodity since it is entirely used for captive consumption in the manufacture of Trichloroethylene and, therefore, the mere mention of acetylene as such in Tariff Entry 14h (vi) of the central Excise Tariff Act does not make it excisable to excise duty. Learned counsel submitted that the question whether in the case of such a tariff entry, it must further be held that the commodity was marketable before it can be subjected to payment of excise duty, is pending consideration before a Constitution bench on a reference made in C. A. No. 2062 of 1979 (Union of India v. Delhi Cloth and General Mills). This question arises directly in the present case since it is on this basis that the petitioners claim that it is not liable for payment of excise duty. In such a situation, it is appropriate to await the decision of the Constitution bench in C. A. 2062/79 on the question referred to its List the matters after decision in C. A. 2062/79.