1975 (12) TMI 83

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.... judgment dated 11 December, 1968 of the High Court at Madras in Writ Petition No. 3838 of 1968 this Court in the decision in Union of India & Anr. v. M/s. Parameswaran Match Works etc. - (1975) 2 S.C.R. 573 set aside the orders of the High Court and dismissed the writ petitions. 4.The present appeals were not heard at that time because service was not complete. 5.This Court by order dated 14 July, 1975 directed that these appeals be listed for hearing on 21 November, 1975. The Union made an application for consolidation of appeals, reduction of security and early hearing of the appeals. The respondents were served in that application. Pursuant to that application this Court ordered on 14 July, 1975 the hearing of the appeals on 21 No....

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....ondents following the judgment in Writ Petition No. 3838 of 1968, dated 11 December, 1968. 9.The appellants challenged the decision of the High Court and relied on the decision of this Court in M/s. Parameswaran Match Works case (supra). This Court in M/s. Parameswaran Match Works case (supra) held that the purpose of the Notification dated 4 September, 1967 was to enable bona fide small manufacturers of matches to earn a concessional rate of duty by filing the declaration. The small manufacturers whose estimated clearance in a year was less than 75 million matches would have availed themselves of the opportunity by making the declaration as early as possible because they would become entitled to the concessional rate of duty on their cl....

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....icence and filed the declaration on 5 September, 1967 after the expiry of the fixed date. This Court held that the concessional rate would be availed by them who satisfied the condition laid down in the notification. 11.The case of the respondents as laid in the petition before the High Court was that they were claiming an order in terms of the judgment in Writ Petition No. 3838 of 1968. There is no allegation in the petition that the respondents came to the field after 4 September, 1967 or that they started manufacturing matches after 4 September, 1967. The Notification dated 4 September, 1967 gave relief, inter alia, to factories mentioned in sub-clause (d) of the notification. The factories mentioned in sub-clause (d) are those "whose....