1983 (10) TMI 62

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.... strips and the petitioner-company has to purchase raw material in the form of iron and steel product known as skelp from primary producers and manufacturers of iron and steel, namely, Tata Iron and Steel Company Limited, Jamshedpur, amongst other producers and also from the open market. We are concerned with the purchase of skelp from Tata Iron and Steel Company Ltd. at the material time. The iron and steel products at the material times were included in Item No. 26AA of First Schedule to the Central Excises and Salt Act, 1944. The question whether the iron and steel product supplied by respondent No. 4 to the petitioner-company is skelp or H.R. strips, was in dispute before the High Court at Delhi in Writ Petition No. 1678 of 1967 and it ....

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....der and should now pay the difference between 568.71 - Rs. 81 per ton in respect of the primary material purchased from the Tata. It will be open for the petitioner-company, however contended by Mr. Gupta, to get the balance amount from Tata Iron and Steel Company Ltd., if it so likes. It is further contended by Mr. Gupta that from the receipt itself it appears that only Rs. 393.75 per M.T. was sub judice and the duty was paid at that rate. In my opinion, however, in view of the Joint Plant Committee's letter, Annexure-A, it is quite clear that Rs. 1,335 included Rs. 487.50 as excise duty and is realised by the Tata Iron and Steel Company Ltd. and without the payment of the excise duty, it was not possible for the petitioner to purchase tes....