KANORIA CHEMICALS AND INDUSTRIES LTD Vs. CEGAT

JUDGEMENT

(1.) The petitioner prays for writ of certiorari quashing the order dated 6-12-1996 passed by Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi, Respondent No. 1.

(2.) The petitioners are engaged in manufacture of pesticidies/insecticides registered under the Central Excise Department. They were served with a show cause notice dated 9-8-1994 alleging that they had cleared the pre-budget stock of pesticides/insecticides without payment of duty during the period 1-3-1994 to 28-5-1994. The petitioners submitted reply stating that they had manufactured goods prior to 1-3-1994 and at that time there was no Central Excise Duty levelled on the same. The Assistant Collector (now designated as Assistant (Commissioner) adjudicated the case and confirmed the payment of duty of Rs. 11,94,200/- and also imposed a penalty of Rs. 5,000/- on the petitioners.

(3.) The petitioners filed appeal before the Collector (Appeals) now designated as Commissioner (Appeals), Allahabad. The appeal was dismissed on 12-1-1996. The petitioners further filed appeal before the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi. The appeal has been dismissed on 6-12-1996. The petitioners have challenged this order in this writ petition.