CTM TEXTILE MILLS Vs. UNION OF INDIA

JUDGEMENT

(1.) ON 12 -2 -2009 the following order came to be made by the Court :

(2.) THEREAFTER , the present Misc. Civil Application has been filed seeking restoration of the main petition. Accordingly, while issuing Rule in the Misc. Civil Application the Court had made it clear to the parties that the main petition shall also be heard together upon order of restoration being made. Accordingly, both the main petition and the Misc. Civil Application have been heard together today.

(3.) THE petitioner is engaged in the business of processing textile fabrics. In December, 1998 a Scheme named Compounded Levy Scheme was introduced by the Central Government under which excise duty was leviable and recoverable on the Annual Production Capacity of the textile processor instead of on the annual production of goods. On 23 -12 -1998 Assistant Commissioner of Central Excise informed the petitioner that provisionally Annual Production Capacity had been fixed by the Commissioner which came to be followed by communication dated 7 -4 - 1999 fixing the Annual Production Capacity finally by the Commissioner. The said fixation included galleries of the stenters and accordingly the duty payable as compounded levy came to be determined.