SURAT TEXTILE MILLS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petition is directed against show cause notice dated June 20, 1989 produced at Annexure-F to petition. The show cause notice has been issued by the Collector of Central Excise and Customs. The dispute between parties is with regard to the proper assessable value of the goods in question. The learned Counsel for the petitioner states that the question as regards the inclusion of trader's profit in the assessable value of man made fabrics has been concluded by the Supreme Court in the case of Ujagar Prinlsvs. Union of India, reported in 1989 (39) E.L.T 493 (SC). He further states that there are other decisions of this Court on the same point. They are J.B. Kharwar Sons vs. Union of India, 1992 (61) E.L.T. 58 and Kwality Silk Mills vs. Union of India, 1992 (61) E.L.T. 242. The learned Counsel for the respondents states that on this point there are other decisions also. We are sure that the adjudicating authority will certainly take into consideration the relevant decisions that may be produced before him.

(2.) . In our opinion, if this petition is disposed of with the following directions, the ends of justice would be met. Respondent No. 2, that is the Collector of Central Excise and Customs, Baroda (now the Collector of Central Excise and Customs, Surat) will adjudicate and finally decide the show cause notice qua the petitioner preferably before March 31, 1995. It will be open to the petitioner to request the Collector to take up for adjudication subsequent notices, if any, issued by him together with the adjudication of the show cause notice challenged in this petition. If any such request is made, it is hoped, that the authority concerned will try to see that all the proceedings in which the common question of facts and law arise are disposed of together.

(3.) . It is directed that the bank guarantee furnished by the petitioner pursuant to interim order passed by this Court on February 15,1990 and February 22,1990 will be kept alive till the final decision in the adjudication of the show cause notice is rendered by the Collector of Central Excise and Customs, Baroda (now the Collector of Central Excise and Customs, Surat) and the petitioner will be bound by the terms and conditions of the interim order till the decision is rendered by the Collector in the adjudication of show cause notice.