2023 (2) TMI 942

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....pondent : Mr.S.Kolandaiswamy COMMON JUDGMENT S.VAIDYANATHAN, J. And C.SARAVANAN, J. By this common order, all these 22 Writ Appeals are being disposed of. 2. For the sake of convenience, details of 22 Writ Petitions which came to be disposed by the impugned orders are given below in a Table:- Table No.1 Sl. No W.A.No. Date of the impugned order W.P.No. Notification No. / Rule challenged in W.P. 1 2512/2012 21.07.2009 5976/2000 14/2000 - C.E. (NT), dt. 01.03.2000 2 968/2018 21.07.2009 6272/2000 14/2000 - C.E. (NT), dt. 01.03.2000 3 969/2018 21.07.2009 7991/2000 14/2000 - C.E. (NT), dt. 01.03.2000 4 649/2018 21.07.2009 5975/2000 14/2000 - C.E. (NT)....

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....C.E. (NT), dt. 10.12.1998 Note : C.E. Rules - Central Excise Rules, 1944 3. For the sake of convenience, the challenges before the learned Single Judge in the above Writ Petitions can be categorized as follows:- Table No.2 Category 1 Sl. No. Notification No. Date 1 Notification No.36,1998-C.E. (N.T.) 10.12.1998 2 Notification No.19/2000-C.E. (N.T.) 01.03.2000 Table No.3 Category 2 Sl. No. Notification No. Date 1 Notification No.42,1998-C.E. (N.T.) 10.12.1998 2 Notification No.14/2000-C.E. (N.T.) 01.03.2000 Table No.4 Category 1 Sl. No. Notification No. Date 1 Notification No.43,1998-C.E. (N.T.) 10.12.1998 4. As far as t....

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....ge in Beauty Dyers Vs. Union of India, 2004 (166) E.L.T. 27 (Mad.) was affirmed by the Division Bench of this Court by its order dated 18.07.2008 in W.A.Nos.2366 to 2369 of 2022. 8. The learned Single Judge in the case of Beauty Dyers referred to supra had held as under:- 12. On the basis of the above-mentioned decisions, if we considered the scope of arguments of learned Senior Counsel with reference to the impugned notifications, the case of the petitioners has to be accepted under the impugned notifications, the Government have not tried to fix the formula to determine the production capacity on the basis of the quantity of production, but on the basis of the value fixed by the Central Government by themselves irrespective of....

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....he Rule 3 of the rules issued in the Notification No. 42/1998 cannot be sustained as they are ultra vires Section 3A of the Act. 14. The Order rules issued under other Notifications which are impugned in the other writ petitions are only based on the rules issued in Notification No. 42/1998 and so the reasoning given above will apply to these rules also. So they also cannot be sustained consequently, they are set aside. But the petitioners are liable to pay duty of excise under Section 3 of the Act or under any other provisions contemplated for the same. 15. For all the foregoing reasons, these writ petitions are allowed accordingly. No costs. Connected W.M.Ps. are closed. 9. On further appeals before the Division Bench....

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....a [Beauty Dyers v. Union of India, (2004) 166 ELT 27 (Mad)] and the High Court held the said Rule to be ultra vires the erstwhile Section 3-A of the Act. Special leave petition was preferred by the Union of India against the said judgment which was dismissed by this Court [Union of India v. Beauty Dyers, (2015) 17 SCC 817, wherein it was directed"Heard learned counsel for the petitioner. Delay condoned. No merits. The special leave petitions are dismissed."] . The judgment by the Madras High Court is reported in CCE v. Entex (P) Ltd. [CCE v. Entex (P) Ltd., 2015 SCC OnLine Mad 13866 : 2015 TIOL 2123 (Mad)]. 13. The issue has attained finality not only before the Division Bench of this Court on an earlier occasion in Beauty Dyers' cas....

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....t Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), except the pan masala containing not more than 15% betel nut; and ii. Pan masala containing tobacco, commonly known as gutkha, falling under tariff item 2403 99 90 of the said Tariff Act, manufactured with the aid of packing machine and packed in pouches as notified goods, on which there shall be levied and collected duty of excise in accordance with the provisions of the said section 3A. i. Unmanufactured tobacco, bearing a brand name, falling under tariff heading 2401 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); and ii. Chewing tobacco falling under tariff item 2403 99 10 of the said Tariff Act, manufactured with th....