ANJANI SYNTHETICS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition being Special Civil Application No. 1461 of 2005 has been preferred under Article 226 of the Constitution of India praying for following reliefs :

(2.) The learned Advocate for all the petitioners states that the controversy involved in all the petitioners is identical, except for the difference in dates and hence, the entire group has been heard together and the order made in Special Civil Application No. 1461 of 2005 would govern all the cases.

(3.) Mr. Paresh M. Dave, the learned Advocate for the petitioner submitted that the impugned orders (Annexure "C" collectively) are contrary to the judgment of the Hon'ble Supreme Court in case of Commissioner of Central Excise, Jaipur-II V/s. S.P.B.L. Limited, 2002 146 ELT 254, and hence, are required to be quashed and set aside with a direction to respondent No. 3 to determine Annual Production Capacity of the petitioner's factory in accordance with the principle laid down by the Apex Court. While fixing the Annual Production Capacity in respect of specified fabrics manufactured by an independent processor under Section 3(a) of Central Excise Act, 1944 read with Hot Air Stenter Independent Processors Annual Capacity Determination Rules, 1998, the respondent Commissioner included galleries while working out the Annual Production Capacity. Accordingly, the petitioner was called upon to pay compounded levy on the basis of the aforesaid working. It is an admitted position that the petitioner did not challenge the aforesaid decisions (Annexure "C" collectively).