DECO MICA LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE , service of which is waived by learned Additional Central Government Counsel Mr. M. R. Shah for the respondents.

(2.) THIS group of 9 petitions under Article 226 of the Constitution of India, raise identical questions and, therefore, upon joint request, they are being disposed of by this common judgment.

(3.) BROADLY speaking, the petitioners have business of manufacturing of paper based decorative laminated sheets popularly known as 'laminates'. According to the case of the assessees, the said product fell under Chapter 48 of the Central Excise Tariff whereas according to the case of the Revenue, it fell under Chapter 39. The petitioner submitted that various such manufacturers, successfully, claimed the benefit of KVSS for the demands in difference in duty of excise raised against them for the period from the year 1985 to 1995 when all such manufacturers had discharged the duty liability of these goods under Chapter 48 of the Tariff and except the Ahmedabad Commissionerate, nowhere else in the country, declarations filed by other similarly situated manufacturers for the demands for the same period on the same grounds have been rejected.