GANGES MANUFACTURING CO LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner No. 1 carries on the business of manufacturing jute goods under licence granted by the Central Excise Authority under the Central Excises & Salt Act, 1944 (hereinafter referred to as the said Act). The petitioner manufactured Pack Sheets for export for the period ranging between 1-11-1974 to March, 1981.

(2.) Three separate show cause notices were issued to the petitioner. The dates of the show cause notices and period for which the excise duty was sought to be claimed are set out below :- <FRM>JUDGEMENT_65_ELT54_1991Html1.htm</FRM> All the said three show cause notices were issued under Section 11A of the Act.

(3.) On 28-10-1980 Notification No. 168/80 was published by which pack sheets used for the purpose of packing jute consignments for export were wholly exempted from excise duty.