U.P. State Sugar Corporation Ltd. Vs. Assistant Collector of Central Excise - Court Judgment |
| SooperKanoon Citation | sooperkanoon.com/480443 |
| Subject | Excise |
| Court | Allahabad High Court |
| Decided On | Mar-15-1989 |
| Case Number | Civil Misc. Writ Petition No. Nil of 1989 |
| Judge | R.M. Sahai and ;Om Prakash, JJ. |
| Reported in | 1989(22)ECC15; 1989(24)LC123(Allahabad); 1992(61)ELT614(All) |
| Appellant | U.P. State Sugar Corporation Ltd. |
| Respondent | Assistant Collector of Central Excise |
Excerpt:
stay allowed and assistant collector directed to decide within a month. cesa: section 35f. - .....ltd., is aggrieved by the order dated 10th january, 1989 issued by the superintendent, central excise directing the petitioner not to remove the molasses which are said to be involved in auto combustion without paying the central excise duty. we have heard learned counsel for the petitioner and the learned senior standing counsel for the union of india. we have also heard the lqarned counsel for the state. we are of the opinion that the interest of the parties can be adequately safeguarded by directing that the dispute which is already pending before the assistant collector, central excise and which relates to the dispute whether the molasses is unfit for consumption may be decided by the assistant collector, central excise within a period of one month from the date a copy of this.....
Judgment:ORDER
1. The petitioner, a co-operating body, in the name of U.P. State Sugar Corporation Ltd., is aggrieved by the order dated 10th January, 1989 issued by the Superintendent, Central Excise directing the petitioner not to remove the molasses which are said to be involved in auto combustion without paying the central excise duty. We have heard learned counsel for the petitioner and the learned Senior Standing Counsel for the Union of India. We have also heard the lqarned counsel for the State. We are of the opinion that the interest of the parties can be adequately safeguarded by directing that the dispute which is already pending before the Assistant Collector, Central Excise and which relates to the dispute whether the molasses is unfit for consumption may be decided by the Assistant Collector, Central Excise within a period of one month from the date a copy of this order is produced by the petitioner. The payment of excise duty or removal of the goods shall be subject to the orders that are passed by the Assistant Collector. Till the decision by the Assistant Collector, Central Excise, the demand created by the Excise Commissioner for administrative charges, etc., shall remain suspended. With the aforesaid observation, the petition is disposed of finally.