MIMANI WIRES PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS is a petition under Article 216 of the Constitution of India.

(2.) FACTS are jejune. The petitioner is a company registered under the Companies Act, 1956. It is having its registered office located at 26/3, New Palasia, Indore and it's factory is situate at Pithampur. The petitioner manufactures among other products, winding wires and cables falling under Item No. 33b of the First Schedule of the Central Excises and Salt Act, 1944. By Notification dated 1-3-1984, the Central Government exempted electric wires and cables of specified description (Annexure A ). The petitioner, therefore, became liable to pay duty only at the rate of 5% instead of 10% on the raw materials purchased by it. The classification list was provisionally approved under Rule 9b of the Central Excise Rules, 1944. The Assistant Collector, however, noticed on 2-6-1984 that the petitioner was liable to pay at the rate of 10% instead of 5% in conformity with Notification dated 1-3-1984 (Annex. C ). The petitioner opposed the demand (Annex. D ). After hearing the Asstt. Collector took the decision that the petitioner was liable to pay the duty as indicated on the linchpin that the manufacturers from whom he purchased the copper wire rods had not paid the duty on the name. The copy of the order is marked as Annexure F. The petitioner then preferred an appeal before the Collector. That appeal was dismissed on 7-11-1985 (Annex. F ). The respondents, thereafter passed the adverse order Annexure G. These orders (Annex. E, F and G) are challenged in this writ petition.

(3.) THE respondents have filed their return in oppugnation.