1964 (1) TMI 3

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....petition is misconceived for more reasons than one. The petitioner is a manufacturer of different varieties of paper. He commenced manufacturing papers in about the year 1959. One variety of paper which he manufactures is known by the name "M. G. White Poster Paper". Excise duty was levied on the manufacture of this paper from 1959 to 1961 under Sec. 3 read with Entry 17(3) of Schedule I of the....

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.... the matter unsuccessfully to the Assistant Collector of Central Excise. The Assistant Collector of Central Excise affirmed the demand made by the Deputy Superintendent of Central Excise on 31-8-61. Thereafter the petitioner took up the matter in appeal to the Collector of Central Excise. The Collector elaborately went into the question whether the paper manufactured comes within entry 17(4). The ....

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....n a proceeding under Art. 226 of the Constitution. On the other hand, what really aggrieves the petitioner is the demand made on 31-8-61. In this petition, the demand in question has not been impugned.' 3.That apart, the finding of the Collector of Central Excise that the paper manufactured falls within the entry 17(4) is essentially a finding of fact. The Collector has given good reasons in su....