M.K. SARASWATHI Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner is a Licensee under the Central Excise Act, who purchases inner box, outer box from the manufacturers. The petitioner also purchases dipped splints from the manufacturers, by paying excise duty. The petitioner purchases dipped splints, and packs them in the match box, for the purpose of ignition of matches. Therefore, there is no manufacturing activity involved in the hands of the petitioner.

(2.) IT is submitted, that the petitioner purchases the dipped splints on payment of excise duty from the following manufacturers:-

(3.) THE petitioner also filed W.P.No.10073 of 2010, along with others for issuance of a Writ, in the nature of Mandamus, to forbear (prohibit) the respondents, from levying, and collecting Central Excise Duty, for the packing of matches splints in the box without the aid of power from the petitioner. Interim order was passed by this Court, granting Stay, from imposing of excise duty.