SATYAM ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) Shri Anil Khare, Senior Counsel with Shri Shobhitaditya Shrivastava, counsel for the petitioner.

(2.) Heard counsel for the parties on admission.

(3.) Petitioners have filed these writ petitions seeking quashment of a show cause notice Annexure P-6 dated 10.2.2015 issued by the Commissioner Custom Central Excise, Bhopal. The petitioners are manufacturer of a product named and marketed as "Pan Samagrai". The product manufactured is subject to excise duty in tariff entry 24039920. Petitioners' establishment were inspected on 6.8.2011. Samples were taken and action was initiated for imposition of duty. Petitioners submitted their objection and raised a ground that as the product is not manufactured by the use of tobacco the entry and tariff prescribed under entry No.24011090 will not apply and, therefore, they are not liable to pay the duty. A show cause notice dated 13.1.2012 Annexure P-3 was issued to the petitioners in this regard. The petitioners approached this Court, challenging the said show cause notice in W.P. No.3649/2015 and W.P. No.3650/2015 and came out with a case that Rule 56 of the Central Excise Rules has been specifically formulated for the purpose of testing the exercisable good, calling for the report from the testing laboratory and thereafter classification has to be done as per the Rules.