9911796707
TMI Blog1997 (2) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... nd common questions of law and facts are involved in all the petitions. 2. By these petitions filed under Articles 226/227 and 265 of the Constitution of India the petitioners seek quashment of show cause notices marked as Annexure H in all the petitions and other consequential reliefs. 3. The petitioner No. 1 is a Company duly incorporated under the Companies Act, 1956. Petitioner No. 2 is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enge in these petitions. According to the petitioners these notices are without jurisdiction. It is further submitted on behalf of the petitioners that petitioner No. 1 Company is being discriminated as it is being taxed at higher rate as compared to other companies like Remington and Godrej. 4. Respondents have filed returns in oppugnation to the petitions. Shri Nema, counsel for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (1) and then to determine the amount of duty of excise due from such person. Sections 35 and 35B of the act provide for filing appeals against any decision or order passed under the Act. Second appeal to the Tribunal is also provided against the orders that may be passed by the Collector of Central Excise in first appeal. A complete machinery is thus, provided for redressal of the grie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not a particular product would fall under a particular entry. Dealing with the same question, the Apex Court in the case of P. Kesavan (supra) has observed : "Where technical matters are involved, and particularly when process of manufacture have become increasingly complicated, it is appropriate that the authorities best competent to deal with such matters should be allowed to do so". 9. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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