2018 (11) TMI 18

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....2:- Prayer : To issue a Writ of Certiorarified Mandamus, calling for the records relating to the impugned order in OC.No.545/2012 dated 21.05.2012 and quash the same and forebear the respondents from levying and collecting excise duty for packing matches in the boxes without the aid of power from the petitioner. WP (MD) No 7168 of 2012:- Prayer : To issue a Writ of Certiorarified Mandamus, calling for the records relating to the impugned order in OC.No.466/2012 dated 01.05.2012 and quash the same and forebear the respondents from levying and collecting excise duty for packing matches in the boxes without the aid of power from the petitioner. WP (MD) No 7169 of 2012:- Prayer : To issue a Writ of Certiorarifie....

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....are not aided by power. The finished matches are then sold in the market. Matches are subjected to duty if in or in relation to the manufacture of which any one or all of the process viz. frame filling, dipping of splints in the composition for match heads, pasting of labels on match boxes, veneers or cardboards and packaging are carried out with the aid of power. The impugned letters dated 21.05.2012 were issued to the petitioners by the fifth respondent directing them to comply with the provisions of the Central Excise Act, 1944 and the Rules made thereunder. 3.The petitioners submit that consequent to the interim Order of this Court in MP.No.2 of 2010 in WP(MD)No.10073 of 2010 in the batch petitions filed by various job workers in the....

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....ack the finished match bundles and sell to their customers. Sl.No.142 of Notification No.12/2002 dated 13.03.2012 was referred to demonstrate as to when the exemption for manufacture of matches is applicable and when it is not. It was submitted that the Writ of Mandamus issued by this Court in WP(MD)No.10073 of 2010 have no implication to the petitioners as all of the 113 petitioners in the said Writ Petitions are Job workers. 5.Heard the counsels for the petitioner and the respondents and perused the records and their submissions. 6.A conjoint reading of Chapter 36, Section 2(f) of the Central Excise Act, 1944, Notification 36/2001-CE (NT) dated 26.06.2001 and Sl.No.142 of Notification No.12/2012 dated 13.03.2012 indicates that Match....