1991 (1) TMI 143 - HC - Central Excise

Summary

Issues: Classification of goods for excise duty, payment of adjudicated duty, installment payment

The judgment addresses the issue of the classification of goods for excise duty. The petitioner, a private limited company dealing with vegetable and non-essential oils, submitted a classification list stating that refining oil did not involve manufacturing activity. The Superintendent of Central Excise returned the list, prompting the petitioner to file a writ petition seeking to quash the order. The court directed the petitioner to appear before the Assistant Collector to decide the classification after hearing him, following a similar decision by the Division Bench at Jaipur. The Assistant Collector was instructed to make a decision within ten days.

Regarding the payment of the adjudicated duty, the respondent argued that the petitioner had not paid the amount, totaling Rs. 40,47,477.75. The petitioner expressed willingness to pay the amount without prejudice to pending appeals and requested a reasonable time for installment payment. The court found the request reasonable and directed the petitioner to deposit the amount within six months in easy installments.

The judgment concludes by disposing of the writ petition accordingly, vacating the stay order, and warning that if the petitioner defaults on two consecutive installment payments, the installment order will not be operative.