INDIAN LEAD PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The short point that arises for determination in this appeal relates to the construction of the Notification No. 33/81, dated the 1st March 1981 issued under sub-rule (1) of Rule 8 of the Central Excise Rules, 1944. A few facts which have given rise to the filing of the present appeal may be stated.

(2.) The appellants who are the original petitioners are manufacturers of lead products. In the course of their business, the appellants imported large quantities of lead scrap consisting of whole drained scrap batteries, battery plate scrap and cable lead scrap. By the present Notification dated the 1st of March 1981 the Central Government in exercise of its powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 exempted from duty of excise waste and scrap of copper, zinc, aluminium and lead as detailed in the said Notification. During the period 1st March 1981 and 4th of November 1981 the appellants imported various consignments of the above-mentioned lead scrap. The appellants had made several payments towards excise duty under protest. Various applications for refund made by the appellants were rejected by the Assistant Collector on the ground that the said Notification was not applicable. Appeals against the said orders were dismissed by the appellate authority and this led to the filing of the petition being Writ Petition No. 2755 of 1982.

(3.) By judgment and order dated the 3rd March 1987, the learned Single Judge concurred with the view take by the Customs Authorities in that the case of the appellants was not covered by the said Notification. Consequently the petition was dismissed with costs. Being aggrieved by the said order, the appellants have preferred the present appeal.