MUKUND A. SAYANI Vs. UNION OF INDIA

JUDGEMENT

(1.) PETITIONER is manufacturing glass balls from the scrap of various glass items. The product manufactured by the petitioner was excisable and was falling under T.I. No. 23A(iv) of the First Schedule to the Central Excises and Salt Act as it was in force at the relevant time. The Superintendent of Central Excise, A.R. II, Division III, Ahmedabad, as per his order dated October 10, 1977, fixed the monthly duty liability of the petitioner to the tune of Rs. 24,987.25 (Rupees twenty four thousand nine hundred eighty seven and paise twenty five only) for the period commencing from August 12, 1977 to August 31, 1977, September, 1977 and October, 1977. The petitioner had challenged the legality and validity of the order passed by the Superintendent of Central Excise, Division III, Ahmedabad by filing Special Civil Application No. 1845 of 1979 in this High Court. When the petition came up for hearing on September 13, 1979, this Court passed the following order :

(2.) IN the result, the order at Annexure C dated January 1, 1980, passed by Collector -Appeals, is quashed and set aside. The Collector (Appeals) is directed to decide the appeal filed by the petitioner on merits and in accordance with law without raising the plea of limitation. Rule made absolute with no order as to costs.