1991 (6) TMI 71

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....tion appears to be the show cause notice issued on 6-5-1988 by the Superintendent of Central Excise, Tuticorin Range, calling upon the petitioners to show cause to the Assistant Collector of Central Excise, Tuticorin Division, Tuticorin as to why the duty amount of Rs. 7,79,36,583.58 Ps. (DED Rs. 7,55,61,319.00 + SED Rs. 23,75,264.38) should not be demanded from them under Rule 9(2) of Central Excise Rules, 1944 read with Section 11A of Central Excise Act, 1944 and why a penalty should not be imposed on them under Rules 210 and 713 of Central Excise Rules, 1944. 3. The learned counsel for the writ petitioner submits that the Customs, Excise and Gold (Control) Appellate Tribunal, Delhi, in Punjab National Fertilizers & Chemicals Ltd. v. C....

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....hose who are dealing in the market having their identity as such. Section 3 of the Act enjoins that there shall be levied and collected in such manner as may be prescribed duties of excise, on all excisable goods other than salt which are produced or 'manufactured' in India. 'Excisable goods' under Section 2(d) of the Act means goods specified in the Schedule to the Central Excise Tariff Act, 1985 as being subject to a duty of excise and includes salt. Therefore, it is necessary, in a case like this, to find out whether there are goods, that is to say, articles as known in the market as separate distinct identifiable commodities and whether the tariff duty levied would be as specified in the Schedule. Simply because a certain article falls ....