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1977 Supreme(Pat) 70

S.K.CHOUDHURI, S.SARWAR ALI
Pradip Lamp Works – Appellant
Versus
Union Of India (Uoi) – Respondent


Judgment

S. Sarwar Ali, J.

1. In this writ application the petitioner prays for quashing of annexures 8, 11 and 13. By Annexure 8 the petitioner was required to deposit a sum of Rs.19,863.55 paise being the amount of short assessment from March, 1969 to November, 1969 in respect of Excise duty payable by the petitioner. Annexure 11 is the order passed by the Deupty Controller of Central Excise disposing of the appeal of the petitioner objecting to the aforesaid demand. Annexure 13 is the order passed by the Government of India on the revision application which was filed by the petitioner under the provisions of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act ).

2. The facts leading to the filing, of this application may be briefly stated. The petitioner is a firm of partnership and manufactures and sells electric lamps, fluorescent tubes etc. of various specifications. Wholesale sales are affected by the petitioner to general trade as also to some parties, who make bulk purchases. The parties who make bulk purchases get the goods embossed on the cap or etched on the glass shells from inside with certain letters. The rate at which the goods are sold wholesa










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