RAM MILLS LIMITED Vs. A K BANDYOPADHAY

JUDGEMENT

(1.) Petitioner in the present writ petition seeks a writ of certiorari for quashing the order dated 12.5.1970, passed by the Collector of Central Excise, dismissing the appeal preferred by the petitioner against the order bearing No. V(19)30-85/66/27238 dated 31.8.1966, passed by the Assistant Collector of Central Excise, Bombay, Division-I and orders No.1029/69/Tracing cloth dated 23.1.1969 and No.69/1774 dated 13.2.1969 against the orders passed by the Assistant Collector of Central Excise, Bombay Division-I

(2.) Petitioner also seeks the quashing of the order dated 14.1.1975, passed by the Revisional Authority, dismissing the revision preferred by the petitioner against the order of the Collector of Excise, referred to earlier. Petitionr also seeks in the writ petition the refund of the excise duty amounting to Rs.3,42,687/-, stated to have been paid under protest.

(3.) Petitioner is a company incorporated and engaged in the manufacture of tracing cloth as an end product. Petitioner's case is that the said tracing cloth is exigible to excise duty as a "bleached cotton fabric" while the Excise Authorities are assessing the same as "fabric processed in any other manner under item 19" of the first Schedule of the Central Excises and Salt Act. The tracing cloth was earlier exempted from levy of excise duty, vide a notification dated 5.1.1957. This -exemption is stated to have been withdrawn w.e.f. 5.6.1965 vide notification No.88/65. The case of the petitioner is that the tracing cloth is plain weave cloth of bleached variety. It is neither mercerized nor sanforised. It is also not treated with chemicals like acid. Accordingly, the petitioner's claim is that it should be assessed to duty at the rate applicable to bleached variety of cotton fabric and not at the rate applicable to fabric under Tariff entry 19.