1979 (4) TMI 35

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.... been filed by the petitioner who succeeded in the Rule, being Civil Rule No. 1197(W) of 1973 which was issued at the instance of the petitioner on his application under Article 226 of the Constitution. 2. The petitioner is a manufacturer of electric fans and blowers with and without electrical device. The blowers without any electric device were not liable to excise duty under Item No. 33 of t....

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.... respondents should not also charge any excise duty on blowers without any electrical device or which were not electrically operated. 3. In this application for contempt, it has been alleged that after the disposal of the said Rule, the petitioner made an application for refund of Rs. 1,34,017.80 paid by the petitioner as Central Excise duty on Industrial blowers (fans) manufactured by the peti....

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....espect of blowers manufactured by him which were without any electrical device, the respondents should refund such duty to the petitioner as claimed by him. It is not disputed by the petitioner that the blowers in question manufactured by the petitioner contained arrangements for being operated electrically. It is, however, contended by Mr. Sarkar, learned Advocate appearing on behalf of the petit....

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....table meaning which applies to the word 'device' is used in the order is 'scheme'. Therefore a blower without any scheme for being operated electrically will be exempted from excise duty. It is not disputed by the petitioner that he also manufactures blowers which can only be operated by hand. There can be no doubt that such blower are exempt from excise duty but the blowers which can be operated ....