J.N.SARMA
Duken Hengra Tea Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
2. These writ applications have been filled basically with the following prayers:
i) for a declaration that there is no levy of any Central Excise duty on tea in unit containers of 20 Kgs. or more; alternatively a declaration that there is no levy of excise duty on bulk tea removed in unit containers of tea chests or the like containing more than 20 Kgs. of tea;
ii) for a declaration that the order/direction dtd. 13th October, 1998 is illegal, ultra vires and void;
iii) the impugned show cause notice of different dates issued in the month of November, 1998 being different annexures to different writ application (Annexure-H to WP(C) 3088/99) are illegal, ultra vires and void;
iv) for a declaration to withdraw the show cause notices issued by the authority.
3. The order/letter dated 13th October, 1998 issued by the Director, Ministry of Commerce is annexure-G to WP(C) No. 3088/99) (this is the common order in all the writ applications, but the annexure number may be different) and that Annexure-G is quoted below :
"A
AIR 1952 SC 369 : Aswini Kr. Ghose & Anr. Vs. Arabinda Bose & Anr.
AIR 1962 SC 1893 : M/s East India Commercial Co. Ltd. Calcutta & Anr. Vs. Collector of Customs
AIR 1965 SC 1017 : P. Vajravelu Mudaliar Vs. The Special Deputy Collector for Land Acquisition
AIR 1972 SC 1168: M/s Sitaram Bishambhar Dayal etc. Vs. State of U.P.
AIR 1977 SC 597 : Dunlop (I) Ltd. Vs. Union of India
(1979) 2 SCC 409 : (M/s) Motilal Padampat Sugar Mills Co. Ltd. Vs State of U.P. & Ors.
AIR 1981 SC 1922: K.P. Varghese Vs. Income Tax Officer
AIR 1983 SC 603 : Titaghur Paper Mills Co. Ltd. & Anr. Vs State of Orissa & Anr
AIR 1985 SC 330 : Asstt. Collector of Central Excise, Chandan Nagar
(1985) 3 SCC 230: Me Dowell & Co. Ltd. Vs. CTO
1988 (36) ELT 445 (Cal): S.A. International Vs. Collector of Customs
AIR 1989 SC 644 : Collector of Central Excise
AIR 1989 SC 2227 : (M/s) Aphali Pharmaceutical Ltd. Vs. State of Maharashtra & ors.
AIR 1991 SC 2049 : Union of India & Ors. Vs (M/s) Wood Papers Ltd. & Ors
(1995) 1 SCC 274 : Kasinka Trading & Anr. Vs. Union of India & Anr
(1995) 2 SCC 84 : Astra Pharmaceutical (P) Ltd. Vs. Collector Central Excise
(1996) 8 SCC 1 : Nagar Mahapalika
(1997) 3 SCC 398 : Shrijee Sales Corporation & Anr Vs. Union of India
(1998) 3 SCC 681 : Calcutta Chromotype Ltd. Vs. Collector of Central Excise
AIR 1999 SC 22 : Whirlpool Corporation Vs. Registrar of Trade Marks
(1994)4 SCC 192: V.V.S. Sugars Vs. Govt. of A.P. & Ors.
(1999) 6 SCC 604 : Davis Vs Sebastian
(1999) 8 SCC 266 : Chandra Kishore Jha Vs. Mahabir Prasad & Ors.
(2000) 7 SCC 463: State of Maharashtra & Ors. Vs. Santosh Shankar Acharya
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