UNION OF INDIA Vs. ASIA TOBACCO COMPANY LIMITED

JUDGEMENT

(1.) These writ appeals are against the common order made in W. P. Nos. 6048, 6049 and 6050 of 1984 (See Asia Tobacco Co. Ltd. v. Union of India [1985] 155 ITR 568 (Mad)).

(2.) The facts of the case are as follows : The respondent in the writ appeals who is the petitioner in the writ petitions and who, or the sake of uniformity, will hereinafter be referred to as the petitioners, manufactures cigarettes on which excise duty is payable. By an exemption Notification No. 30/79, Central Excise, dated March 1, 1979, made under rule 8 of the Central Excise Rules, 1944, the Central Government exempted cigarettes falling under a particular description from so much of the duty of excise livable thereon, as is in excess of the duty specified in the corresponding entry in column (2) of the notification. The petitioners had the benefit of this exemption notification and was clearing the manufactured cigarettes on payment of the concessional excise duty.

(3.) However, by a Notification No. 284/82, Central Excise, dated November 30, 1982, hereinafter referred to as the withdrawal notification the earlier Notification No. 30/79, Central Excise, dated March 1, 1979, was rescinded.