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TMI Blog1991 (11) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... ied by such customers. It is the claim of the petitioners that the bodies in the motor vehicles built by them are exempted from the payment of excise duty, that the petitioners undertake body building and fabricating process and that the nature of their transaction would not constitute them as manufacturer of motor vehicles so as to warrant liability to pay excise duty. It is also contended that the petitioners make very little profit and that a declaration as prayed for should be issued. 3. The petitioners apparently were encouraged to file the above writ petitions in view of the two decisions relied on before me by counsel appearing for the petitioners in Darshan Singh Pavitar Singh v. UOI [1988 (34) E.L.T. 631] and in Malwa Motor Body ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the approved notifications are allowed to stand and that no steps have been taken by the writ petitioners to have them modified, the petitioners could not be said to have any valid or lawful cause of action to maintain the above writ petitions. It is also contended that the nature of the transaction has got to be at least once verified by the concerned authorities and the classification lists have got to be approved or modified in the light of the business activities of the petitioner concerned, and also having regard to the governing principles of law and that the writ petitioners cannot straightaway come to this court and stall legal action and invite this court to render a finding on the claim for exemption made by the petitioners. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or an adjudication before this Court in the first instance, merits acceptance. The nature of the transaction have got to be looked into by the competent statutory authorities and it is as well open to the authorities to consider and adjudicate the issue regarding the eligibility or otherwise of the petitioner for exemption under the notification concerned with particular reference to the nature of business carried on by each of the petitioners. The mere fact that in a given case or in respect of a group or category of cases the learned Single Judge of the Punjab and Haryana High Court or the Tribunal at New Delhi had taken up for consideration and expressed a particular view that there is no justification for the petitioners to rush to this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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