1997 (4) TMI 91

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..... .By this petition, the petitioner - a Government company registered under the Companies Act, 1956 - (hereinafter referred to as `the Act') seeks quashing of the impugned notice dated 17-9-1992, Annexure-11 to the writ petition. 3.In the aforesaid impugned notice, it is stated that during the course of stock taking on 25-10-1991, it was noticed that there was shortage of 402.293 MTs. of cement an .....

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..... td. to transfer 51% shares of the former to the latter; that on 4/5-6-1991 M/s. Dalmia Industries Ltd. took over the actual physical management of the corporation; that no shortage in stock of excisable goods existed prior to the date of taking over possession by M/s. Dalmia Industries Ltd. that by Ordinance No. 41 of 1991, dated 11-10-1991, the management of the company was transferred back to th .....

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..... stries Limited and the U.P. State Government), hence the duty liability lies on M/s. U.P. State Cement Corporation Limited, Churk. Therefore, the demand cum show cause notice for Rs. 8,84,306/- due to shortage of excisable goods on 405.293 MTs of cement and 6884.793 MTs of clinker was issued to M/s. U.P. State Cement Corporation Limited, Churk by the Collector of Central Excise, Allahabad......... .....

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