BAMNI PROTEINS LIMITED Vs. AJAY SHRI

JUDGEMENT

(1.) HEARD Shri Deo, learned Counsel for the petitioner and Shri Mishra, learned Counsel for the respondent.

(2.) THE contempt petition is preferred by the petitioner for violation of the order dated 23-8-1999, passed by the Division Bench of this Court in Writ Petition No. 1159 of 1999.

(3.) THE learned Counsel for the petitioner contended that the petitioner manufactures Ossein and Di-Calcium Phosphate (Animal Feed Grade) (DCP ). It is further submitted that the respondent issued show cause notice on 3-3-1997 and trade notice dated 31-3-1997 whereby the petitioner was called upon to show cause as to why the Di-Calcium Phosphate (Animal Feed Grade) should not be classified under Chapter Sub-heading No. 2835. 00 of Central Excise Tariff Act, 1985, attracting Central Excise Duty @ 6 per cent ad valorem and why the Central Excise Duty to the tune of Rs. 29,16,883/- should not be demanded and recovered from the petitioner under Rule 9 (2) read with section 11-A of the Central Excise Act, 1944, along with penalty.