TaxTMI 
TaxTMI 
1989 (9) TMI 130
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....The contention of the petitioner company is based on the ground that the aforesaid commodity is `bulk drug' and irrespective of end-use of the same, it is entitled to exemption from payment of excise duty. As against this, it appears that the stand of the department is that unless the product is used for a particular purpose, i.e. for medicinal use, the manufacturer cannot claim exemption. 2. The Assistant Collector of Central Excise, Vadodara and the Additional Collector of Central Excise have issued different show cause notices calling upon the petitioner company to show cause as to why the company should not be directed to pay excise duty on the basis that it was not entitled to exemption as claimed for. In response to some of the sho....
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....fications cannot be allowed as they have not been used as `Bulk Drugs' for the purposes specified in these two notifications. Therefore, it is clarified that, in terms of the above notifications, the exemption to `Bulk Drugs' can be extended only when these `Bulk Drugs' are used as `Bulk Drugs' for the purposes specified therein. 5. All pending assessments may please be finalised on the above basis." Similar trade notice was issued by the Collector, Vadodara on December 28, 1988. The trade notice issued by the Collector reiterates what has been stated in the trade notice issued by the Board. 4. The learned counsel for the petitioner submits that in view of the aforesaid directions and particularly in view of the contents of paras 4....
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....appellate functions." The aforesaid provisions contained in proviso make it abundantly clear that orders, instructions and directions issued by the Board shall not require any Central Excise Officer to make a particular Assessment or to dispose of a particular case in a particular manner. It further clarifies that such order, instruction or directions shall not be issued so as to interfere with the discretion of the Collector of Central Excise (Appeals) in the exercise of his appellate functions. 6. Over and above the aforesaid statutory provisions, on principle also, the aforesaid contention cannot be accepted. Whenever any authority is conferred with power to determine certain questions in judicial and/or quasi-judicial manner, the ....
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....ns. Similar view is taken by this Court in the case of Ganesh Engineers Pvt. Ltd. v. Union of India reported in 1989 (43) E.L.T. 24 (Guj.). 8. In above view of the matter, the apprehension harboured by the learned Counsel for the petitioners that the trade notices will influence the ultimate decision that may be taken by the Assistant Collector and the Additional Collector of Central Excise, before whom the proceedings of different show cause notices are pending has no basis and the same is required to be rejected. No other contention is raised. 9. In above view of the matter, the petition is required to be rejected. The learned Counsel for the petitioners requests that the petitioners be granted an opportunity to file reply/further r....