1993 (9) TMI 113

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..... tions against common respondents is exactly the same and therefore, they are taken up for consideration in this common order, although the petitioner is distinctively different. 2. M/s. Paper Products Ltd., Madras-42 (for short 'PPL' - petitioner in the former WP) is registered as a limited company under the Indian Companies Act, carrying on business, inter alia, of processing and supplying wax p .....

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..... towards the Excise Duty on the printed wax paper and the imprinted wax paper in the proper forum, enclosing the relevant statement details and particulars of the claims together with grounds therefor, before the Assistant Collector of Central Excise, in Division, Madras-35 (common first respondent). The first respondent rejected the claim so made in his proceedings in C. No. V/17/35/82, dated 15-2 .....

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..... 14-7-1982. 4. Both PPL and FP, aggrieved by the aforesaid orders, resorted to the respective present actions praying for issue of Writs of Certiorarified Mandamus to quash the same and to direct the respondents to refund all the amounts paid by them towards Excise Duty on wax paper. 5. From the arguments of Mr. N.S. Nandakumar, learned Counsel appearing for the respective petitioner and Mr. K. J .....

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..... an one and to highlight such an aspect of the matter, two decisions, namely, (1) Laminated Packings (P) Ltd. v. Collector of Central Excise [1990 (49) E.L.T. 326 (SC)], and (2) Union of India v. Babubhai Nylchand Mehta [1991 (51) E.L.T. 182 (SC)], of the apex Court, if referred to, will serve the intended purpose. 7. In the former case, the Supreme Court expressed the view that lamination of duty .....

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..... f Item 17(2) amounts to a process of manufacture bringing into existence a new goods, namely, wax paper liable to Duty under the very same tariff. 9. In this view of the matter, both these writ petitions deserve to be dismissed and they are accordingly dismissed. Rule Nisi issued shall stand discharged. There shall, however, be no order as to costs, in the circumstances.
Case laws, Decisions, .....

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