GENO PHARMACEUTICALS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) By this petition filed under Article 226 of the Constitution of India, the petitioners have impugned Order dated 31st March, 1987 passed by the Additional Collector of Customs and Central Excise, Panaji, confirming the demand of excise duty in the sum of Rs. 1,27,103.28 on the goods manufactured by the petitioners known as Protectone' pertaining to the period from 4th August, 1985 to 3rd February, 1986 invoking Section 11A of the Central Excise and Salt Act, 1944. The impugned demand is based on review of classification lists/lists' pertaining to the said product which was/were approved by the department from time to time and duly acted upon until reviewed by Order dated 27th April, 1987 passed by the Collector of Central Excise (Appeals) in the review application filed by Assistant Collector of Central Excise. The basic question which arises for consideration of the Court in this petition is as to from which date the said order dated 27th April, 1987 would operate. The relevant facts are set out hereinafter.

(2.) A few facts are required to be set out before considering the submissions made at the Bar by the learned counsel on either side.

(3.) Some time in the year 1980, the petitioners started manufacturing the product known as Protectone'. The petitioners submitted their classification list to the Central Excise Department from time to time classifying the said product under Tariff Item No. 1B claiming exemption from payment of excise duty on the manufacture of the said Item under Exemption Notification No. 17/70 as amended from time to time. A copy of the said Exemption Notification is annexed as Exhibit D-1 to the petition. The Tariff Item No. 1B reads as under : -