(1.) The petitioner in this application under Articles 226 and 227 of the Constitution is a manufacturer of agricultural implements, house-hold articles, steel furnitures and other appliances. He seeks to challenge, inter alia, orders contained in Annexures 3 and 9 to this application. Annexure 3 contains the photo copy of an order dated 31-12-1981 passed by the Additional Collector, Central Excise, Patna whereby certain demands of central excise duty have been made against the petitioner; Annexure 9 contains the order dated 11-7-1990 whereby the appellate tribunal declined to entertain the appeal, preferred by the petitioner against the original order on merits and rejected it at the threshold.
(2.) It appears that some time in the year, 1979 the petitioner was served with a notice from the Central Excise Authorities for alleged contravention of Rules 9(1), 10(1), 52-A, 173C(A), (B) and (D) and 226 of the Central Excise Rule. On the basis of this notice a proceeding was initiated against the petitioner which concluded in the impugned order dated 31-12-1981. From this order, it appears that the Central Excise Authorities learnt from the records seized from the petitioner firm that it had supplied steel furnitures to M/s. Small Scale Industries Corporation, Patna. These supplies were made without payment of duty. In the notice, the petitioner charged with evading central excise duty to the tune of Rs. 67,167.40. At this stage, it is also required to be noted that the steel appliances which according to the authorities were supplied by the petitioner were as follows: <FRM>JUDGEMENT_22_ELT61_1992Html1.htm</FRM>
(3.) The Additional Collector in his order found that the charge of suppression of production/clearances against the petitioner was established inasmuch as the petitioner had supplied excisable goods as noted above without proper entry and without payment of central excise duty on them. In the impugned order, however, the exact amount of the duty leviable was not calculated. Instead, a direction was given to the Assistant Collector, Central Excise to make the calculation of the exact amount payable by the petitioner by way of excise duty on the aforesaid goods.