9911796707
TMI Blog1990 (1) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... lpur along with 6 (six) notices as described in Annexure "D" series to the writ petition and all proceedings relating thereto and to refund the sum of Rs. 33,100.39P. and other consequential reliefs as fully indicated in the writ petition. It is stated in detail that the petitioner carries on business of the manufacturing paper and paperboard at its factory situated at Brojorajnagar, Sambalpur in the State of Orissa under the name and style "Orient Paper Milk". In the said factory, various qualities of papers like printing and writing paper, wrapping and packing paper etc. are manufactured. It is alleged that at all material times till March 15, 1976, Central Excise Duty on manufacture of paper was leviable with reference to weight of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned thereto as to short-levy on account of duty on the wrapping paper utilized for packing the various types of papers. The said notices were allegedly issued under Rule 10/10A of the relevant Rules. The petitioner, however, replied to the said purported notices and after personal hearing the Respondent No. 4 the Assistant Collector of Central Excise, Sambalpur rejected the contention of the petitioner and being aggrieved appeals were preferred before the Appellate Authority. The appeal was also dismissed and the petitioner made a revisional application before the Respondent No. 1 and ultimately the same was rejected. All these orders are the subject matter of the present writ petition. The petitioner's grievance is that the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is directly covered by the decision of the Hon'ble Supreme Court in the case of Collector of Central Excise v. Eastend Paper Industries Ltd. reported in 1989 (43) E.L.T. 201. He has also argued that, in any event, at all material points of time, duty on wrapping paper was paid at the rates applicable to packed paper as per the trade notice issued and as per directions given by the respondents themselves. In the trade notice dated 25-2-1961 it was clearly stated that the duty on wrapping paper should be paid at the rates applicable to the content paper, and as such the respondents cannot demand any differential duty in respect of the period during which the said notices was in force by alleging that the directions given in the said Trade Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are neither contrary to nor inconsistent with the provisions of law and the petitioner cannot make any grievances in the manner as done in the instant case. 5. Having considered the submissions made on behalf of the respective parties, this Court finds that the Hon'ble Supreme Court in the case reported in 1989 (43) E.L.T. 201 (Collector of Central Excise v. Eastend Papers and Industries Limited) found that since the paper is marketed in packed or scrapped condition, the wrapping paper used in wrapping of the paper, is to be treated as raw materials or component part for other varieties of paper which is wrapped. Accordingly, wrapping paper so consumed or utilized would be entitled to exemption under Notification No. 80A/83-C.E. Moreover, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er reported in 131 ITR Page 597. The Hon'ble Supreme Court has considered capital gains, understatement, scope of provisions, difference between market value and consideration declared not sufficient and assessee must be sworn to have received more than what is declared or disclosed by him as consideration, burden of proof of the department, computation and only that income which has accrued or been received. The binding force of Circulars of Central Board has also been discussed. The effect of trade notices has been considered in the case of Guest Keen Williams Limited v. Union of India as reported in 1980 (6) E.L.T. 6. There is observation that the instructions contained in a Trade Notice regarding classification of product would be bindi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contents within the packing? Secondly, whether relevant and proper notification and/or Trade Notice are binding? The scope of the applicability of the principle of Promissory Estoppel, regard being had to the facts and circumstances of the case, has been highlighted. 8. This Court has gone through the facts of the case in details by looking to the affidavits and materials on record. This Court does not appreciate that regarding the items used by the petitioner, they are entitled to avoid the duties levied by the respondent authorities. The theory of Promissory Estoppel cannot be extended as nothing has been demonstrated before this Court, that the petitioner acted upon a specific assurance and changed their position. Therefore, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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