J K SYNTHETICS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS matter was passed-over once. It has been taken up on second call. Nobody appears on behalf of the respondents. Consequently, this writ petition has been heard in the absence of the respondents as this court is left with no other alternative. The matter has been pending since 1981 and no further indulgence can be granted to any of the parties.

(2.) THE petitioner has challenged the order dated 16. 10. 1980 passed by the revisional authority (Government of India ). The revision was preferred by the petitioner against the order dated 28. 01. 1978 passed by the Appellate Collector, which, in turn, arose out of the order-in-original dated 03. 07. 1973 passed by the Assistant Collector.

(3.) THE issue involved in the present proceedings is with regard to the availability of exemption in respect of clearances of alleged waste of nylon tow and nylon staple fibre cleared by the petitioner during the period December, 1971 to February, 1972 claiming classification under Tariff Item 18 in the First schedule to the Central Excise and Salt Act, 1944. The petitioner has sought the benefit of the exemption notification No. 53/72-CE which exempted other waste items falling under Tariff Item 18 from so much of the Central Excise Duty as was in excess of Rs 5/- per kg. The normal Central Excise Duty leviable on such waste was Rs 30/- per kg.