NAYAK ASSOCIATES Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) The facts of the case are as follows : -

(2.) The petitioner No. 1 is a partnership firm and engaged in the manufacture of wrapping paper and paper board falling under sub -item (2) of Item 17 of the First Schedule to the Central Excises and Salt Act, 1944. The said factory is situated at Nudipur Jayantigram, in the District of Burdwan which is at a remote and backward area in the State of West Bengal. The said factory of the petitioner No. 1 is a small scale industrial unit recognised by the Government of West Bengal and was set up under the Additional Employment programme of the Government as an agro -based small scale industry.

(3.) At the said factory, the petitioner No. 1 inter alia manufactures super mill board (referred to as the mill board) which is a variety of paper board. It is stated that the mill board manufactured since 18th November 1977 was and is still made out of mixed waste paper. The petitioner firm also uses straw and jute stalk in the manufacture of the said mill board which has a thickness exceeding 0.50 mm. It is stated that no colouring material is added in the said mill board manufactured by the petitioner firm.