ORIENT PAPER AND INDUSTRIES Vs. SUPERINTENDENT CENTRAL EXCISE

JUDGEMENT

(1.) THE persent writ application is at the instance of Orient Paper and Industries Limited, an existing company within the meaning of the Companies Act. 1956, and one of its share holders praying inter alia :

(2.) IT is stated in detail that the petitioner company carries on business in the manufacture and sale of paper and paper board coming within the notification issued under Rule 173 A of the Central Excise Rules at its plants at Brajarajnagar in Orissa and Amlai in Madhya Pradesh. The petitioner challenges the orders of provisional assessments for the period from April, 1994 to September, 1994, vide Annexure 1 to the writ petition, passed by opp. party No. 1, Superintendent, Central Excise, Jharsuguda, claiming, inter, alia that the said provisional assessments were without jurisdiction, contrary to the procedure laid down in the Central Excise Act (for short the 'Act') and the same are alleged to be arbitrary because of ignoring the earlier determination made on similar matters in earlier adjudication.

(3.) IT is further stated in the writ petition that for price lists with effect from, 16 3 1981 to 7 12 1983 where besides trade discount the petitioner had claimed deduction on quality rebate, loading charges interest elements/cash discount and wrapping paper, the Assistant Collector, Rourkela by original order No. 4/VC/86 dated 31 12 1986 and No. 1/VC/87 dated 12 1 1987 allowed trade discount and disallowed the other deductions for which the petitioner filed appeals. The Collector of Appeals by order in appeal Nos. 134 135/BBSR/87 dated 8 4 1987 allowed the claims of interest element/cash discount and the loading charges. The revenue preferred appeals against such allowance and the petitioner against the disallowance. The said appeals are pending having not been decided since 1987.