1995 (7) TMI 181

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.... the Respondents. [Judgment per : R.K. Patra, J.]. -  By this petition under Articles 226 and 227 of the Constitution of India, the petitioner M/s. Orissa Forest Corporation seeks quashing of the order, dated 29-12-1989 made by the Additional Collector, Central Excise and Customs, Bhubaneswar - Opposite Party No.1 levying Central Excise duty amounting to Rs. 4,665.83 on wooden railway s....

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....n view of the fact that the goods in question clearly answer to the descriptions specified in Heading Nos. 44.02 and 44.03 of the Schedule to the Central Excise Tariff Act, 1985. As already indicated, the validity of this finding arrived at by Opp. Party No. 1 is the subject-matter of challenge in this petition. 3 A Bench of this Court to which one of us (Hon'ble R.K. Patra, J. ) was a par....

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....he language contained in it. In course of hearing of the present case, Shri B.K. Mohanty, learned counsel for the petitioner brought to our notice a decision rendered by a coordinate Bench of this Court in O.J.C. Nos. 3151, 3153 and 3154 of 1989 decided on 11-9-1992 in which it has been held that timber brought into existence by way of sawing does not invite levy of excise duty. We may note here t....

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....Doors (supra) and for the reasons recorded in paragraphs 10 to 16 of the judgment, the Bench held that the findings recorded by the Excise authority that railway sleepers, sawn timbers and wooden sawn sizes are distinct commercial goods on which excise duty is leviable cannot be upset. This is not a case where the later Bench did not notice the judgment of the Supreme Court in M/s. Kutty Flush Doo....