TaxTMI 
TaxTMI 
2018 (8) TMI 953
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....ounsel for R1 and R2 Mr.T.V.Krishnamachari, Senior Panel Counsel for R3. ORDER 1. (i) W.P.No.28198 of 2016 is filed to issue a Writ of Certiorarified Mandamus to call for the records of the Circular bearing F.No.6/3/2015-CX-1 and dated 04.04.2016 issued by the respondent No.1 along with enclosure bearing No.EM.10(54)/2015 and dated 05.01.2016 issued by the Respondent No.3 (collectively referred to as the impugned Circular along with enclosure') and quash the same and forbear the respondents No.1 and 2, their agents, representatives, servants and officers from charging excise duty under section 4A of the excise Act from the Petition basis such Impugned Circular along with enclosure as against Central excise duty assessed and recove....
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....Act, 1985. They are aggrieved against the proceedings of the 1st and 3rd respondents, came to be issued on the representation made in respect of an issue regarding strapping of tyres, tubes and flaps considering as a 'pre-packaged commodity'. The petitioners sought such clarification, through their Association, from the Central Board of Excise and Customs under Section 37B of the Central Excise Act, 1944, with regard to 'pre-packaged commodity' since according to the petitioners, different interpretation is given in different places by the authorities concerned as to what is 'pre-packaged commodity', without there being any uniformity in applying the law which governs the subject matter in issue. The 1st respondent t....
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.... of the categorical submissions made by the learned Additional Solicitor General of India appearing for the respondents that each and every case will be considered on its own merits and in accordance with law to find out as to whether such commodity of each petitioner would fall within the definition of 'pre-packaged commodity' or not, uninfluenced by any of the observations or statement made by the authorities in their pleadings in these writ petitions, this Court is of the view that there is no necessity to go into the merits of the case in detail and give its view on the same, since, it is for the concerned Adjudicating Authority to apply his mind and pass orders individually in each case of the petitioners by applying the law wh....
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....Tube & Flaps-regarding. Sir, I am directed to refer to TRU Section's O.M.F.No.334/05/2016-TRU dated 2.2.2016 referring to your representation requesting for clarification on Excise Duty on sale of Tyre, Tube & flap (TTF) and MRP on packed commodity. In this regard, please be informed that the issue was referred to Ministry of Consumer Affairs, Legal Metrology Division, reply received on the reference is enclosed herewith for your kind information please. Yours faithfully, (Santosh Kumar Mishra) Under Secretary (CX.1) ********************** WM-10(54)/2015 Government of India Ministry of Consumer Affairs, Food & Public Distribution Departmen....
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....alling 'pre-packaged commodity', the 3rd respondent has also categorically stated therein that a particular commodity will be considered as 'pre-packaged commodity', only when it falls within the ambit of 'pre-packaged commodity' as defined under section 2(l) of the Act. Therefore, when it is evident, apart from the fact that the learned Additional Solicitor General also admitted to the position, that the authorities will consider each and every case on its own merits and in accordance with law, there need not be any apprehension in the minds of the petitioners as though the respondents have pre-determined the matter as per the stand taken in their counter affidavits. Needless to state that the authorities, while det....