JIGAR CARS PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) By this writ-application, under Article 226 of the Constitution of India, the writ-applicants have prayed for the following reliefs :

(2.) The case put up by the writ-applicants may be summarised as under :

(3.) The writ-applicants are engaged in the business of distribution of Maruti cars as well as spare parts and accessories. Since the writ-applicants were not engaged in any manufacturing activity, they were not holding registration under the Central Excise Act, 1944 (hereinafter referred to as "the Excise Act"). However, the goods sold by the writ-applicants were laden with excise duty as charged and paid by the manufacturers.