BOMIN PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has been manufacturing monoblock pumping sets which are used for drawing water from the wells. Electric motor is a component part of a monoblock pumping set which the petitioner has been manufacturing. The petitioner has been manufacturing electric motors as well which are fitted to his pump sets. It is cot in dispute before us that electric motors are excisable goods under Tarrif Item 30 in the 1st Schedule to the Central Excise and Salt Act 1944. Pump set are excisable under Tariff Item 30-A. It is the case of the petitioner that in case where excise duty is payable on these two items separately he pays it.

(2.) On September 29 1976 the Assistant Collector of Central Excise issued notice to the petitioner calling upon him to pay excise duty which was short levied during the period commencing from March 1 1975 and ending on April 3 1975. The petitioner replied to that notice. The Assistant Collector of Central Excise thereafter made an order by which he demanded the payment of short levied excise duty from the petitioner The petitioner challenged that order in an appeal which he filed before the Collector of Central Excise. The Collector dismissed the appeal and confirmed the order made by the Assistant Collector. The petitioner did not move the Central Government against the appellate order by filing a revision application but filed in this Court Special Civil Application No. 763/77.

(3.) For the period commencing from April 4 1975 and ending on February 29 1976 a similar notice was issued by the Assistant Collector of Central Excise to the petitioner. The petitioner replied to it and after hearing the petitioner the Assistant Collector made a similar order against the petitioner. That order was challenged by the petitioner in appeal before the Collector of Central Excise who dismissed it and confirmed the order made by the Assistant Collector. That order is challenged in Special Civil Application No. 674/77.