SYLVANIA LAXMAN LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) In this writ petition the petitioner has challenged the show cause notices dated 5th June, 1990, 21st June. 1990 and 28th June, 1990 issued by the collector. Central Excise, New Delhi, under section 11-A of the Central Excise & Salt Act, 1944 (hereinafter referred to as 'the Act') which 'seeks to raise the demand of excise duty amonting to Rs. 62,59,579.75.

(2.) By order dated 19th July, 1990 the writ petition was admitted and the proceedings pursuant to the show cause notices dated 5.6.1990. 21.6.1990 and 28.6.1990 were stayed during the pendency of the writ petition.

(3.) The petitioner company is engaged in the manufacture of GLS lamps, electric bulbs and fluroscent lighting tubes which are covered by Chapter 85 of the Schedule annexed to the Act and classifiable under subheading 8539.00. Vide notification No. 67/83CE dated 1st March, 1983 vaccum and gas filled bulbs not exceeding 60 watts are subject to nil duty. it has been alleged in the impugned notice that during the process of manufacturing electric bulbs/fluroscent tubes, an item called "stem" comes into existence. Since this item is in identifiable form and shape having distinct name, character and use. it was subject to levy of excise duty.