9911796707
TMI Blog2002 (6) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notices. 2.The facts relevant for the present petition are as follows :- The Petitioner No. 1 is a registered partnership firm engaged in the manufacture, inter alia, of LPG Tanks. The said manufacturing activity was carried on by the Petitioners mostly on a job work basis, i.e. the Petitioners receive raw materials from their principals and manufacture the goods as per the prescribed specifications. 3.On 17th March 1986, the Petitioners filed Classification List Nos. 1 and 2 in respect of LPG Tankers manufactured by them by classifying under Central Excise Tariff Heading 8707.00. By a letter dated 8th August 1986, the office of the Central Excise Department directed the Petitioners that the LPG Tanks manufactured by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices were issued to the Petitioners stating therein as to why the differential duty should not be recovered from the Petitioners and penalty should not be levied upon the Petitioners. Challenging these show causes notices, the present petition has been filed. 6.Mr. Mehta, learned Counsel appearing for the Petitioners, submitted that the show cause notices issued by the Respondents seeking to recover excise duty for the past period during which the clearances have been effected as per the classification list duly approved by the Central Excise Authorities are without jurisdiction and hence the same are liable to be quashed and set aside. He relied upon a judgment of the Apex Court in the case of Collector of Central Excise, Baroda v. Cotsp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents were justified in seeking to classify the goods manufactured by them under Tariff Item 8707.00 of the Central Excise Tariff. It was submitted that it was open to the Petitioners to raise all the contentions before the adjudicating Authority and no interference is called for in a writ jurisdiction under Article 226 of the Constitution. 9.After hearing the Counsel on both sides and on perusal of the records, we are of the opinion that the four show cause notices impugned in the petition cannot be sustained in view of the fact that the said show cause notices pertain to the period during which the goods were cleared as per the approved classification list. In our opinion, the issues raised in the petition are covered by the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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