SURYA AGROILS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petition is filed under Article 226/227 of the Constitution of India.

(2.) BRIEFLY stated, the facts of the case are that the petitioner is a Company' incorporated under the Companies Act, 1956. It is engaged in the business of manufacturing Pasta Foods as particularised in para 2 of the petition covered under Chapter Heading No. 19. 02 of the Central Excise Tariff Act, 1985 (for short, 'the Act' ). This activity is carried on in the factory situated at Salamatpur, District Raisen (MP ). The respondents acquired the knowledge from Intelligence that the petitioner was engaged in clandestine removal of Pasta foods put up in unit containers falling under sub-heading 1902. 10 under the guise of Pasta Foods as bulk in loose falling under sub-heading 1902. 90 with intention to evade the payment of appropriate Central Excise Duty. The Unit was, therefore, inspected on 17. 10. 1992 and 19. 1. 1993. On the linchpin of the inspection and discovery of factual position, the respondent No. 2 (The Collector) issued show cause notice to the petitioner on 31. 3. 1993 (Annexure P/8 ). The petitioner maintained that their products fell under sub-heading No. 1902. 90 and not under 1902. 10 of schedule to the Act. Aggrieved by the incorrect classification and issuance of the aforesaid show cause notice on that basis (Annexure P/8), the petitioner has filed this writ petition seeking quashment of the show cause notice.

(3.) ON 9. 6. 1993, it was directed that no action on Annexure: P/8 shall be taken.