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1977 Supreme(Pat) 149

MOHAN MISRA, GOVIND MOHAN MISRA, S.SARWAR ALI
Krishna Gyanoday Sugar Ltd. – Appellant
Versus
Government Of India – Respondent


Judgment

1. In this Writ application the petitioner, prays for quashing of Annexures 1 to 4. By Annexure 1 the petitioner was directed to submit afresh A. R. I.21 in relation to the Sugar produced by the petitioner-company. It may be stated that A. R. I.21 is one of the forms which has to be submitted by a manufacturer in order to facilitate the levy of proper excise duty. In Annexure 2 it was stated that 1960 quintals of sugar relating to 1966-67 and prior periods, but reproduced during 1967-68 was leviable to excise duty at a rate prevalent in those years and not in the year 1967-68. But this Annexure, the petitioner was required to deposit the differential basic duty amounting to Rs.16,366. It may be stated that this Annexure is a letter addressed by the Sub-Inspector of Central Excise Range, Mirganj, to the Works Manager of the petitioner-company. The petitioner filed an appeal against annexure 2 which has been disposed of under annexure 3, and it has been held by the Collector of Excise that the demand made by the Sub- Inspector of Central Excise is correct. The petitioner, thereafter, went in revision before the Central Government. A copy of the. order of the Central Governmen









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