FALCON TYRES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) These Writ Petitions have been referred for hearing to a Division Bench. They challenge the vires of Section 4(4)(ii) of the Central Excises and Salt Act, 1944. This challenge is not pressed in this Court in view of the Decision of a Division Bench in MANGALORE CHEMICALS AND FERTILIZERS LTD. AND OTHERS vs. ASSISTANT COLLECTOR OF CENTRAL EXCISE, MANGALORE AND OTHERS read with the Decision of a Full Bench in UNION OF INDIA vs. M/s. ALEMBIC GLASS INDUSTRIES.

(2.) What remains to be considered in these Writ Petitions is a question upon which there is a divergence of opinion between various High Courts.

(3.) The first petitioner was served with notices dated 13th June, 1977 by the Superintendent of Central Excise under Rule 10 of the Central Excise Rules, as it then read, to show cause why the price lists submitted by it under Rule 173-C(3) of the said Rules should not be revised and why it should not be required to pay excise duty allegedly short-levied in the sums therein mentioned. The first petitioner showed cause, but the notices were made absolute by the Assistant Collector of Central Excise. The first petitioner preferred appeals, which were rejected by the Appellate Collector of Central Excise and Customs. Its Revision Application to the Government of India met the same fate.