RAJARATHINAM FIRE WORKS Vs. SUPERINTENDENT OF CENTRAL EXCISE

JUDGEMENT

(1.) WRIT Petition Nos. 9535. 9536, 9537, 9553, 9657 and 9605 of 1987:The controversy in this batch of WRIT Petitions is as to whether the petitioners are entitled to total exemption of levy of excise duty on fire works manufactured by them until the Notification of exemption was withdrawn. The petitioners faced orders of detention of the goods manufactured on the ground that there had been user of power in the manufacturing process, and they came to this Court to quash the orders of detention and for the consequential relief of total exemption from levy of excise duty on the goods manufactured by them during the period of exemption, or for passing orders on the show causes issued considering their replies sent.

(2.) THERE having been no stay with reference to the investigation into the question, by the departmental authorities, that has been completed and the result of the investigation is that further proceedings have been dropped since there is no evidence to prove that the petitioners violated the condition for exemption, namely, not to use power in the manufacturing process. Further, we are told that the goods detained have also been released. In the said circumstances, these Writ Petitions have become infructuous and they are dismissed. No costs.Writ Petition Nos. 9570 and 9571 of 1987 :

(3.) UNDER these circumstances, these two Writ Appeals are dismissed and the appellants are at liberty to prosecute their remedies available to them in law depending upon the orders to be passed as a result of the investigation as stated above. No costs.Writ Petitions Nos. 9538, 9539, 9540, 9541, 9542, 9543, 9544, 9545, 9546, 9547, 9548, 9549, 9550, 9551, 9552, 9563, 9564, 9565, 9566, 9567, 9568, 9569, 9572, 9573, 9587, 9588, 9589, 9590, 9603, 9691, 9604, 9606 and 9728 of 1987: