1990 (7) TMI 127

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....Excise, West Bengal, Calcutta, being Annexure 'I' to the petition, with a further prayer on the same count for issuance of a writ of prohibition prohibiting the respondents from charging, demanding or realising any excise duty on precipitated chalk manufactured by the Company or to be sold, used or to be used by the Company. There is also a prayer for a further writ of Mandamus directing the respondents to refund and restore to the petitioner all excise duties so far realised on precipitated chalk sold by the company and to refrain from charging, demanding or realising any excise duty on such chalk produced and sold or to be produced and sold by the company. 2. On the factual score it appears that the Collector of Central Excise and Cust....

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....so in the case of Collector of Central Excise, Rajkot v. Madhu Chemicals, Bhavnagar -1986 (23) E.L.T. 166 and in the case of Collector of Central Excise, Jaipur v. Oriental Products (P) Ltd., -1987 (28) E.L.T. 147 had held that precipitated chalk is eligible-to the benefit of end-use. As a matter of fact, such a decision of the Tribunal will also appear from the Tribunal's order in the case of Collector of Central Excise, Chandigarh v. Thirani Chemicals Limited, -1988 (34) E.L.T. 718 (Tribunal). 5. It is to be noted that against the orders noted above, excepting Oriental Products matter, by the Tribunal, the Central Government had filed special leave petitions before the Supreme Court but the same were eventually withdrawn by the Board a....