1991 (7) TMI 83

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n filed under Article 226 of the Constitution of India, the petitioners are challenging the legality of order dated December 17, 1983 passed by Collector of Central Excise, Bombay-II, holding that the petitioners are liable to pay excise duty in respect of manufacture of "Hot Mix Asphalt" and the duty leviable is Rs. 2,52,325.73 for manufacture of quantity valued at Rs. 45,82,706.80 between the pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the small stones are coated with a fine paste of bitumen. This mixture is then directly released in a truck called dumper, which is taken on the road site. The dumper then empties the asphalt mix in a paver on the road site which spreads the mix on the road in an even manner like a carpet. A show cause notice was issued to the petitioners to explain why action should not be taken for controven....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nable and we are in agreement with this submission. Shri Vaidya invited our attention to the earlier order dated September 23, 1980 passed by the Collector of Central Excise (Appeals) where it was held that the asphalt mix is not goods liable to excise duty. The impugned order recites that the earlier order is not correct. We fail to appreciate how it is permissible for the subsequent Collector to....