9911796707
TMI Blog1993 (6) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... sold to the scrap dealers. The petitioners are liable to pay excise duty in respect of process of manufacture of nuts. 2. The Government of India published exemption Notification No. 80/80-C.E., dated June 19, 1980 in exercise of powers conferred by sub-rule (1) of Rule 8 of Central Excise Rules, 1944 and, inter alia, provided that certain excisable goods, which are described in the Schedule, stand exempted from payment of duty. The Notification further provided that exemption' shall not be available to a manufacturer - "if the aggregate value of clearances of all excisable goods by him or on his behalf, for home consumption, from one or more factories, during the preceding financial year, had exceeded Rs. Twenty Lakhs. Sub-rule (59) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the Department, raised a preliminary objection to the maintainability of tile petition on the ground that a statutory appeal is provided against the impugned order. It was also contended that the petition was filed in this Court long after the period of limitation to file statutory appeal expired and, therefore, petition should not be entertained. It is not possible to accede to the submission urged on behalf of the Department, though it is undoubtedly true that normally this Court is reluctant to undertake petition under Article 226 of the Constitution when a statutory remedy of appeal is provided for. We are not inclined to deny relief to the petitioners for the reason that the petition is admitted more than ten years before an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rances of all excisable goods. It was urged that steel bars are liable to payment of excise duty and as such the value of steel bars cleared from the petitioners' factory should be included while determining the aggregate value of clearances. It is impossible to accede to the submission. The steel bars are received by the petitioners for the purpose of carrying out job work and job work is only for the purpose of making bright steel bars. Therefore, the petitioners are not liable to pay any excise duty in respect of the work of grinding and it is difficult to appreciate as to how the claim that the value of steel bars should be included while determining the aggregate value of clearances of all excisable goods from the factory of the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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