Mount Mettur Pharmaceutical Ltd. Vs. Assistant Collector, Central Excise and anr. - Court Judgment

Excerpt:
.....available under act--central excises and salt act (1 of 1944), section 35---constitution of india, articles 226, 227--finance (no. 2) act (44 of 1980). - indian penal code, 1890.sections 307 & 324: [lokeshwar singh panta & b.sudershan reddy,jj] assault proof - appellant allegedly dealt sickle blow to deceased - testimony of eye-witnesses showed that sudden altercation ensued between appellant and deceased - no evidence to indicate any previous enmity between parties - single blow of sickle had been inflicted by appellant on back of deceased - incised wound allegedly inflicted by appellant - however opinion of doctor proved that deceased had not died due to direct result of said injury held, appellant is therefore liable to be convicted under section 324 of i.p.c., sentence of 3..........the matter on merits and thereafter the remedy of appeals, reference to this court and a further appeal to the supreme court, as provided in section 35 of the central excises and salt act, 1944, as amended by finance act no. 2 of 1980 with effect from 11-10-1982, are still available to the petitioner. the petitioner's case is similar to that in eastern air products pvt. ltd. bhopal and anr. v. union of india and others (misc. petition no. 1694 of 1982) [1987] 11 ecc 116 (mp), wherein we have declined to exercise our writ jurisdiction to decide the point on merits. for this reason alone, following the decision of the supreme court in titagarh paper mills co. ltd. v. state of orissa : [1983]142itr663(sc) the same course has to be adopted in the present case also.2. consequently, the.....

Judgment:
ORDER

J.S. Verma Ag. C.J.

1. The petitioner is aggrieved by the show cause notice, annexure-B, dated 1-5-1982, issued by respondent No. 2, Supreintendent, Central Excise, requiring the petitioner to show cause why a revision of the earlier approved list of excisable goods manufactured by the petitioner should not be made and the subsequent proceedings including the issuance of Annexure-I dated 8-2-1983 repeating the same direction substantially. Admittedly, the assessing authority has still to decide the matter on merits and thereafter the remedy of appeals, reference to this Court and a further appeal to the Supreme Court, as provided in Section 35 of the Central Excises and Salt Act, 1944, as amended by Finance Act No. 2 of 1980 with effect from 11-10-1982, are still available to the petitioner. The petitioner's case is similar to that in Eastern Air Products Pvt. Ltd. Bhopal and Anr. v. Union of India and Others (Misc. Petition No. 1694 of 1982) [1987] 11 ECC 116 (MP), wherein we have declined to exercise our writ jurisdiction to decide the POINT ON MERITS. For this reason alone, following the decision of the Supreme Court in Titagarh Paper Mills Co. Ltd. v. State of Orissa : [1983]142ITR663(SC) the same course has to be adopted in the present case also.

2. Consequently, the petition is dismissed. There will be no order as to costs. The security amount be refunded to the petitioner.