DALMIA CEMENT BHARAT LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THE prayer in the writ petition is as follows :- ". . . . . to issue a writ of certiorarified mandamus, to call for the records of the second respondent, in show cause Notice No. DC. No. 477/89, dated 10-3-1989 and quash the same and direct the second respondent to permit the petitioner to classify and clear the special cement of High Strength grey Portland Cement under the sub-heading No. 2502. 20 and pace such further orders as this Honourable Court may deem fit and proper. " *

(2.) THE petitioner is the manufacturer of several varieties of cement such as Grey Portland High Strength Cement. By the show cause notice dated 10-3-1989 the second respondent called upon the petitioner to show cause to the third respondent why a sum of Rs. 1, 33, 094. 67 should not be demanded from them under Section 11-A of the Central Excise Act, 1944. THE impugned show cause notice was issued on the ground that the special cement viz. , Grey portland High Strength Cement was offered for sale at a price lower than the overall cost of production and was actually sold at such a price in the case of those possessing authorisation letters and the price of special cement in respect of the clearance against the said authorisation letter was not the sole consideration for sale and as such did not constitute the normal price within the meaning of Section 4 (1) (a) of the Central Excises and Salt Act, 1944. .