LARSEN AND TOUBRO LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) BY the present petition under Article 226 of the Constitution of India, the petitioners, who are manufacturers of cement, are challenging the Order dated 27th March, 1987 passed ex parte by the Central Excise Authorities denying the benefit of Exemption Notification No. 36/87 dated 1. 3. 1987.

(2.) A Writ Petition was filed on 25. 6. 1987 and pending the Writ Petition, a Show Cause Notice (Exhibit 'l' to the petition), came to be issued by the then Asstt. Collector of Central Excise, Division-Chandrapur. The said Writ Petition was consequently amended so as to impugn even the said show cause notice.

(3.) IT is contended that on 25. 7. 1980, an Industrial Licence was granted to the Petitioners to manufacture Portland Cement and the capacity permitted was to the tune of Rs. 3200 Metric tones per day. It appears that in October, 1983 production commenced. On 15. 7. 1982, an application for a capacity of additional 3200 Metric Tones per day was made and on 19. 9. 1986, an Industrial Licence was issued by the Ministry of Industries allowing substantial expansion to raise the original licence capacity by making it double.