STAR PAPER MILLS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The only challenge which subsists in the present writ petition is to the price list which has been approved by the Assistant Collector, Customs & Central Excise Division, Saharanpur, vide his order dated 30.5.1988.

(2.) The petitioner is, inter alia, carrying on the business of manufacturing and sale of different types of paper. It is admitted case of the parties that the central excise is leviable on the manufacture for sale of papers. In order to determine the duty payable the price list indicating the wholesale price has to be approved by the Excise Authorities. The petitioner had filed the present writ petition in which the challenge was to the validity of Section 4 of the Central Excise Act Direction was also sought from this court for the approval of the price list which had been furnished by the petitioner.

(3.) During the pendency of this writ petition similar matters came up for bearing before ihe Supreme Court. In the case reported as ]9S3 (14) E.L.T. 1896 (S.C.) Union of India & others etc. V's. Bombay Tyre International Limited & others etc. while upholding the vires of Section 5, it was held that in finalising the price list the amount of expenditure attributable to the post manufacturing expanses was to be excluded from the wholesale price, which was being charged by the manufacturers.