1985 (7) TMI 117

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.... Central Excises and Salt Act, 1944 (for short `the Act'). It is also not disputed that both the items manufactured by the petitioner are classified under two different Tariffs of the First Schedule to the Act. The company submitted classification list No. 6/ID/78 with effect from 18-6-1977 for their excisable goods falling under T.I. 1D on 10-2-1978. They incorporated ice against Item No. 5, i.e., under the heading `particulars of other goods produced or manufactured and intended to be removed by the assessee'. As such, they did not treat ice as excisable. They also cleared the ice produced without payment of duty and without observance of the procedure under Chapter VII of the Central Excise Rules, 1944. The petitioner claimed exemption o....

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....ry exceeds ten lakhs. The clearance value of all excisable goods including Gold Spot, Limca, Kismet, Soda cleared on behalf of the manufacturers of the above products under franchise agreement with M/s. Parle Bottling Co. (Private) Ltd./Parle Exports Private Limited exceeds Rs. 30 lakhs. He directed that proper action be initiated under law for breach of the Central Excises and Salt Act, 1944 and the rules made thereunder and separate classification lists from 18-6-1977 and 1-3-1978 must be filed for ice. Against this order the petitioners have come up to this Court with a prayer to quash the order. 2. Learned counsel for the petitioners has contended before us that since the two goods manufactured by the petitioner-company (ice and aerate....

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....clearance made by it does not exceed Rs. 30 lakhs in the preceding financial year. The Assistant Collector of Central Excise has held that the clearance value of all excisable goods including Gold Spot, Limca, Kismet and Soda cleared on behalf of the manufacturers of the above products under franchise agreement with M/s. Parle Bottling Co. (Private) Ltd./Parle Exports Pvt. Limited exceeds Rs. 30 lakhs. That means he has included the value of excisable goods cleared by M/s. Parle Bottling Co. (Private) Ltd./Parle Exports Pvt. Ltd. with that of the petitioner in order to arrive at the conclusion that the total excisable goods cleared has exceeded Rs. 30 lakhs in the preceding financial year. This, in our opinion, is not correct in view of our....