LAWS(BOM)-2005-4-151

SHAPOORJI PALLONJI AND CO Vs. UNION OF INDIA

Decided On April 29, 2005
Shapoorji Pallonji And Co Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) These two writ petitions under Article 226 of the the Constitution of India impugn the action of the respondents to levy and/or attempt to levy excise duty on fabrication and construction of 'structurals' contending that such activities do not amount to manufacture within the meaning of sec. 2 (f) of the Central Excise and Salt Act, 1944 and the Rules framed thereunder (hereinafter referred to as 'the said Act' and the 'Rules' respectively for the sake of brevity).

(2.) The facts in both the writ petitions are more or less similar though differing on marginal facts having no bearing on the ultimate decision. The legal issues involved in both the petitions are identical so this common judgment and order would dispose of both the petitions. For the sake of convenience we propose to refer to the relevant facts drawn from Writ Petition No. 3121/1989. Factual Matrix:

(3.) The 1st petitioners are a company registered under the Companies Act, 1956 , inter alia engaged in civil engineering and building construction projects. Petitioner No.2 is a share-holder and director of the 1st petitioner-Company.