1991 (7) TMI 113

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....f the second respondent, in show cause Notice No. DC. No. 477/89, dated 10-3-1989 and quash the same and direct the second respondent to permit the petitioner to classify and clear the special cement of High Strength Grey Portland Cement under the sub-heading No. 2502.20 and pace such further orders as this Honourable Court may deem fit and proper." 2. The petitioner is the manufacturer of seve....

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....g of Section 4(1)(a) of the Central Excises and Salt Act, 1944. The above show cause notice is challenged in this writ petition on various grounds which are stated in grounds A to D of the affidavit filed in support of the writ petition. During the hearing of the writ petition Mr. P.S. Raman submitted that the Department itself has accepted the stand of the petitioner that the Grey Portland High S....

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.... and supplied by them to the Defence and Railways while submitting their price list and by reason of this the Central Excise duty to the tune of Rs. 1,33,094.67 has been evaded by them. It is further stated in the counter-affidavit that since the petitioners have suppressed the facts, the duty is demandable under proviso to sub-section 1 of Section 11-A of the Central Excises and Salt Act, 1944. I....

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....e raising all the contentions available to him including those raised in this writ petition. It is also open to the petitioner to rely on the order of the Assistant Collector of Central Excise, Trichy-I. In his proceedings C.No. V/25/32/1/89-VC, dated 15-2-1990, holding that the cement in question will fall under sub-heading 2502.20 of the Central Excise Tariff and the Circular No. 54/89 CX. 3, da....