KITPLY INDUSTRIES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) All the three writ petitions by and between the same parties, being based on same set of facts and the issue involved in all the three writ petitions being the same, they have been heard analogously and are being disposed of by this common judgment and order.

(2.) Amidst the writ proceedings initiated by the petitioners one after another, the first one being of 1987, the notices to show cause issued against the petitioner under Rule 233 A of the Central Excise Rules, 1944 and the actions initiated thereunder including the passing of the final order dated 31.10.2001 are yet to attain the finality.

(3.) The petitioner, a company registered under the Companies Act, 1956, represented by the petitioner No. 2 is engaged in the business of manufacture and sale of Plywood products. Formerly the company was known as Sudarsan Plywood Industries Ltd. (SPI) This company was merged with another company namely Himalayan Plywood Industries (P) Ltd. (HPI) with effect from 1.9.85 and in terms of the scheme of amalgamation, all assets, rights and liabilities of the Himalayan Plywood Industries (P) Ltd. Stood transferred to Suadarsan Plywood Industries Ltd. with the renaming of the company as Kitply Industries Ltd. Which is the petitioner No. 1 in the present proceedings.