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TMI Blog1979 (6) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... ed two Notifications Nos. 45 of 1961 and 162 of 1967. Notification No. 45 of 1961 dated 1-3-1961 reads :- "In exercise of powers conferred by sub-rule (1) L of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts matches of the type known as `Bengal Lights' when manufactured in a factory whose output does not exceed 500 million matches per year and packed in boxes containing on an average not more than 10 matches, from the payment of so much of the excise duty leviable thereon as is in excess of 77 paise per gross of boxes." Notification No. 162 of 1967 dated 21-7-1967, reads : "Under Government of India, Ministry of Finance (Department of Revenue and Insurance), Notification No. 162/67-Central Excise dated, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeds 100 million matches during the financial year the manufacturer shall be required to pay duty at the rate of Rs. 4.30 per gross of boxes of 50 matches each, on the entire quantity cleared during the financial year;………." 3. As per Notification No. 45 of 1961, the petitioner can manufacture 500 million Bengal Lights paying excise duty at 77 paise per gross of boxes containing 10 Bengal lights each. As per Notification No. 162 of 1967, the petitioner can manufacture up to 75 million safety matches paying excise duty at Rs. 3.75 per gross match boxes containing 50 sticks each and if she wants to manufacture 100 million matches she should pay excise duty at Rs. 4.30 per gross of the quantity exceeding 75 million matches, and if the quantit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not Rule 10A and that the claim is barred by limitation, it having been made more than three months after the date of the assessment. The petitioner's appeal before the Appellate Collector of Central Excise failed. A revision petition filed before | the | Government of India also | failed under the impugned order dated 11-8-1976. 6. Two contentions are raised before me by the learned Counsel for the petitioner in the affidavit filed in support of the writ petition. The first is that the Notification No. 162 of 1967 does not take in Bengal Lights and, therefore, it is not open to the first respondent to club the manufacture of Bengal lights with the manufacture of safety matches for the purpose of the rate of excise duty leviable on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... W.P. No. 419 of 1970 which has been followed by a Bench of this court in W.P. No. 4145 to 4155 of 1975. It has only been contended that C. A. 1202 and 1203 of 1975 have been preferred against this court's judgment in W.P. No. 419 of 1970. So long as the result in W. P. No. 419 of 1970 stands, no interference with this court's judgment in the said W.P. No. 4145 to 4155 of 1975 is called for. As observed by the learned judges of the Bench which disposed of W.P. No. 4145 to 4155 of 1975, the judgment rendered in W.P. No. 419 of 1970, is binding on this court. Therefore, it has to be held that Rule 10A is invalid in law and could not be relied upon by the respondent and a claim made more than three months after the assessment is barred by limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose of levying excise duty, matches and Bengal lights could be clubbed together having regard to the definition of match in the Act, two different Notifications No. 45 of 1961 relating to Bengal lights and No. 162 of 1967 relating to matches would have been totally unnecessary. I am, therefore, of the opinion that it is not possible to club the manufacture of Bengal lights and safety matches for the purpose of levying excise duty at the enhanced rate and that duty could be levied on Bengal lights only separately as provided for in the Notification No. 45 of 1961, and on matches other than Bengal lights manufactured by the petitioner separately in accordance with the provisions of Notification No. 162 of 1967 and that the demand made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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