REGENT COMPUTRONICS PVT. LTD.

UNION OF INDIA Appellant

V/S

SUDARSHAN PLYWOOD INDUSTRIES LTD. Respondents

Referred Judgements :-

I R.C. VS. DUKE OF WESTMINISTER [REFERRED TO]
LORD HOWARD DE WALDAN VS. I.R.C. [REFERRED TO]
LALILLA VS. I.R.C. [REFERRED TO]
GRIFFITHS VS. J.P. HARRIZAN LTD. [REFERRED TO]
MORGAN VS. I.R.C. [REFERRED TO]
GREENBERG VS. I.R.C. [REFERRED TO]
W.T.RAMSAY VS. I.R.C. [REFERRED TO]
R. VS. WOLVERHAMPTON CROWN COURT EX.P. CROFTS [REFERRED TO]
FURNISS VS. PAWSAN [REFERRED TO]
CALCUTTA DISCOUNT COMPANY LIMITED VS. INCOME TAX OFFICER COMPANIES DISTRICT I CALCUTTA [REFERRED TO]
UNION OF INDIA VS. BOMBAY TYRE INTERNATIONAL LIMITED [REFERRED TO]
MCDOWELL AND COMPANY LIMITED VS. COMMERCIAL TAX OFFICER [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE HYDERABAD VS. CHEMPHAR DRUGS AND LINIMENTS HYDERABAD [REFERRED TO]
PADMINI PRODUCTS VS. COLLECTOR OF CENTRAL EXCISE BANGALORE [REFERRED TO]
TAMIL NADU HOUSING BOARD VS. COLLECTOR OF CENTRAL EXCISE MADRAS [REFERRED TO]
RAINBOW INDUSTRIES PRIVATE LIMITED VS. COLLECTOR OF CENTRAL EXCISE VADODARA [REFERRED TO]
GOVERNMENT OF INDIA VS. MADRAS RUBBER FACTORY LIMITED [REFERRED TO]
UNION OF INDIA VS. METAL BOX CO OF INDIA LIMITED [REFERRED TO]

JUDGEMENT

(1.) These three apeals are preferred by the Revenue assailing the Judgment and Order of the learned Single Judge dated 16.2.95 passed in Civil Rule Nos. 650, 856 and 1072 of 1987. The learned single Judge disposed of the Civil Rules by a common judgment and onder. The three appeals were therefore taken up together for disposal since the appeals involve the common question of law.

(2.) In all the three writ petitions, the respondents writ petitioners assailed the show cause notices issued under Rule 233A of the Central Excise Rules, 1944 for recovery of duties short levied or short paid vide notice dated 9.10.85 in Civil Rule No. 856 of 1987, notice dated 9.10.85 in Civil Rule No. 1072 of 1987 and notice dated 9.4.85 in Ciivil Rule No. 650 of 1987.

(3.) Since the facts are alike, for the sake of convenience, we shall hereafter only advert to the facts chronicled in the Civil Rule No.856 of 1987.

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UNION OF INDIA Vs. SUDARSHAN PLYWOOD INDUSTRIES LTD

Referred Judgements :-

JUDGEMENT

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