DHARAMPAL SATYAPAL LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) These writ petitions challenge the order-in-original No.05/Pr.Commr./CE/GHY/2021-22 dtd. 24/3/2022 passed by the Principal Commissioner, GST and Central Excise Commissionerate, Guwahati whereby the demand of recovery of Central Excise in terms of the Notice issued under Sec. 11A (10) of the Central Excise Act, 1944 read with Rule 18 of the Pan Masala Packing Machines (Capacity of Determination and Collections of Duty) Rule, 2008 (hereinafter referred to as "the Rule of 2008") as well as recovery of interest and penalty was imposed. The particulars in respect of each of the writ petitions will be discussed later in the Judgment.

(2.) Since W.P(C) No. 3864/2022 (Dharampal Satyapal Ltd) was argued by the respective counsel as the lead case, the facts relating to this particular case are discussed. The other writ petitions have similar facts and circumstances which will be referred to later in the judgment.

(3.) The writ petitioner in WP(C) No. 3864/2022 is a company incorporated under the Companies Act 1956, having its registered office in Delhi. The petitioner has an industrial unit in the city of Guwahati in the state of Assam. The petitioner is registered under the Central Excise Act 1944 and has registration number AAACD0132HXM030. The petitioner is engaged in the manufacture of 'Pan Masala'. The said item, according to the petitioner, is classified under Tariff Entry 2106 90 20. The petitioner company is represented by its Deputy General Manager of the said company.