BLACK GOLD RUBBER Vs. STATE OF H.P.

JUDGEMENT

(1.) THIS is a writ petition filed by the petitioner under Article 226 and 227 of the Constitution of India for setting aside the show cause notices and the order passed by respondent No.4 as against the petitioner.

(2.) BRIEFLY stated the facts of the case are that the petitioner/Unit is a partnership firm engaged in the manufacture and sale of tread rubber, cushion compound etc. falling under Chapter 40 of the Central Excise Tariff Act, 1985.

(3.) IT was further alleged that in terms of clarification furnished by Ministry of Commerce and Industry, Hudbust No.110 of Tehsil Paonta Sahib, District Sirmour, Kanungo Circle Paonta Sahib had to cover khasra Nos.1 to 418 in the notification issued, but by an inadvertent and printing mistake, instead of notifying khasra Nos.1 to 418, Khasra Nos.1-41 were notified. The petitioner in consultation with the District Industries Center, Nahan checked the list and being satisfied that these khasra numbers were duly recommended for inclusion by the nodal agency, undertook substantial expansion on the bona fide belief that the mistake shall be rectified by the concerned departments themselves and the benefit of exemption stated in the notification will be available from the date of commencement of commercial production after substantial expansion and exercised its option to claim exemption from payment of Central Excise Duty by filing a formal declaration to this effect with the Assistant Commissioner, Shimla.