Sakthi Sugars Limited Vs. Union of India (Uoi) and ors.

Decided On : Sep-28-1979

Court : Chennai

LAW: Article 226 of the Constitution of India, Section 3, Section 37, Rule 8, Rule 8, Rule 8, Rule 8, Rule 8, Rule 10-A of the Rules, Rule 10-A of the Rules, Rule 10, Rule 10-A, Rule 10, Rule 10, Rule 10-A of the Central Excise Rules, Article 226 of the Constitution of India, Section 37 of the Act, Rule 8, Section 12, the Limitation Act, Item 1, Item 1, Rule 8, Section 37 of the Act, Section 3, Section 3, Article 299 of the Constitution, Article, Section 115 of the Evidence Act, Section 115 of the Evidence Act, Rule 10, Rule 10, Rule 10-A

PERSON: Varadarajan, Madras, Pennadar, Pondicherry, Aruna Sugars Ltd, Madras, Pondicherry, Madras, Trichirapalli, Madras, Trichirapalli, Trichirapalli, Madras, Trichirapalli, Madras, Pondicherry, Pondicherry, Madras, Pondicherry, Madras, Chingleput District, Madras, G. Gopinath, T.T. Vijayaraghavan, U.N. R. Rao, K.N. Balasubramanian, ISMA, W.P. Nos, Levy Sugar Sugar, 34,54,170.49, Rs, 13,96,968.81, Madras, W.P. Nos, W.P. Nos, l(a, Pondicherry, Vridhachalam, Madras, Trichirapalli, Madras, Karur, Trichirapalli, Trichirapalli, Trichirapalli, Trichirapalli, Madras, Madras, Pondicherry, Pondicherry, Pondicherry, Madras, Pondicherry, Pondicherry, Madras, Madras, W.P. Nos, W.P. Nos, Pondicherry, Madras, Chinnappa Reddy, Chellapalli Sugars Limited, Chellapalli, Krishna District, U.N.R. Rao, Chinnappa Reddy, T.T. Vijayaraghavan, R.C. Bali, Bill, Chinnappa Reddy, Chinnappa Reddy, J., Chinnappa Reddy, Chinnappa Reddy, J., Chinnappa Reddy, J., T.T. Vijayaraghavan, 34,54,170.49, Etikoppaka Co-operative, Chinnappa Reddy, J., Nos, Chinnappa Reddy, J., Nos, Chinnappa Reddy, J., K.N. Balasubramanian, Balasubramanian, Gokulakrishnan, Gokulakrishnan, Gokulakrishnan, J., Chinnappa Reddy, J., Gokulakrishnan, Karur, K.N. Balasubramanian, Government Officers, Shri Khaitan, Shri Khaitan, Balasubramanian, Chipnappa Reddy, J., Chinnappa Reddy, J., Chinnappa Reddy, J., Etikoppaka Co-operative, Jenkins, Grundt

NORP: J.1, Mandamus, Mandamus, Mandamus, C., C., Rules, Rules, Central Excise, Rules, Rules, Rules, Punjab, Punjab, Australian, Rules

ORG: W.P. No, Messrs Sakthi Sugars Ltd, Coimbatore, the Government of India's, the Union of India, the Collector of Central Excise, Messrs Aruna Sugars Ltd, the Assistant Collector of Central Excise, the Government of India's Notification, W.P. No, the Government of India's, the Union of India, the Collector of Central Excise, M/s. E.I.D. Parry, the Assistant Collector of Central Excise, the Government of India's, the Union of India, the Collector of Central Excise, M/s. Deccan Sugar & Abkhari Company Limited, the Assistant Collector of Central Excise, M/s. Cauvery Sugars & Chemicals Limited, the Assistant Collector of Central Excise, M/s. Deccan Sugar & Abkhari Company Limited, the Assistant Collector of Central Excise, the Appellate Collector of Central Excise, Kothari Sugars & Chemicals Limited, the Assistant Collector of Central Excise, the Appellate Collector of Central Excise, M/s. New Horizon Sugar Mills Private Limited, the Assistant Collector of Central Excise, P.L.A., the Appellate Collector of Central Excise, W.P. No., M/s. South India Sugars Limited, the Assistant Collector of Central Excise, P.L.A., the Appellate Collector of Central Excise, Sugar Mills Limited, the Assistant Collector of Central Excise, P.L.A., the Appellate Collector, W.P. No, the Government of India, Government, The Government of India, The Central Government, The Indian Sugar Manufacturers' Association, Association, the Central Government, the Central Government, the Central Government, the Central Government, the Central Government's, Central Government, Table, the Central Excises, Table, TABLE, S. Description, P.L.A., the Excise Authorities, P.L.A., W.P. No, W.P. No, W.P. No, W.P. Nos, the Central Government, the Appellate Collector, W.P. Nos, W.P. Nos, W.P. Nos, W.P. Nos, Central Government, Table, the First Schedule, the Central Excises, Table, TABLE, S. Description, Central Government, Table, Table, TABLE, S. Description, Central Government, Table, the Central Excises, Table, TABLE, S. Description of Sugar Duty, Central Government, the Government of India, the Ministry of Finance, Department Revenue & Insurance, W.P. No, the Assistant Collector, Central Excise, the Central Board of Revenue, the Assistant Collector of Central Excise, the Collector of Central Excise, The Assistant Collector, Central Excise, P.L.A., the Appellate Collector of Central Excise, the Assistant Collector, Central Excise, the Assistant Collector, Central Excise, Central Excise, the Collector of Central Excise, P.L.A., the Assistant Collector, Central Excise, Pondichcriy, the Assistant Collector, Central Excise, The Assistant Collector, Central Excise, the Appellate Collector of Central Excise, W.P. No, the Assistant Collector, Central Excise, Kancheepuram, Kancheepuram, the Appellate Collector, W.P. No, W.P. No, the Government of India, the Central Board of Excise, Customs, the Central Board, Central Excise, Customs, The Central Board of Excise, Customs, ISMA, the Government of India's, the Government of India, Ministry of Finance, the Government of India, Ministry of Finance, ISMA, ISMA, the Government of India, W.P. No, P.L.A., Bhavani, W.P. No, W.P. Nos, W.P., Table, the Assistant Collector of Central Excise, the Appellate Collector, Central Excise, the Assistant Collector of Central Excise, the Appellate Collector, the Government of India, Court, the Andhra Pradesh High Court, Administrative Office, the First Schedule of the Act, the Central Government, the Central Government, Judges of, the Supreme Court, Chinubhai, Court, the Supreme Court, Explanation, the Law Commission, the Supreme Court, the Government of India, the Government of India, the Government of India, the Supreme Court, the Excise Authorities, the Government of India, adopted.46, the Central Board of Excise, Customs, ISMA, the Central Board of Excise, Customs, W.P. No, W.P. No, W.P. Nos, W.P. No, W.P. No, Agricultural Society Ltd., Union of India 1978, the Government of India, the Government of India, the Central Excise Authorities, the Government of India, the Government of India, the Central Government, the Central Government, the Central Government, W.P. Nos, the Assistant Collector, W.P. No, W.P. No, Government of India, the Government of India, the Government of India's, the Government of India, the Government of India, Government of India, Government of India, Ministry of Finance (, Department of Revenue and Insurance, the Government of India, the Government of India, Government, Government, Haryana High Court, State of Punjab v. Amrit Banaspati Co., Ltd., Company, the Cabinet Sub- Committee, the Punjab General Sales Tax Act, Smt, Finance, Company, Company, Rajpura, Company, Company, Rajpura, Company, Industries Department, Government, Agricultural Society Ltd., Union of India 1978, State of Punjab v. Amrit Banaspati Ltd., the Central Excise Authorities, the Government of India, Reliance, the Supreme Court, Union of India, the Government of India under Rule 8, the Central Government, Amrit Banaspati Co. Ltd., Government, the Supreme Court, Union of India, Agricultural Society Ltd., v. Union of India 1978 A.W.R., Lordships of the Supreme Court, Textile, the Export Promotion Scheme, Textile, Textile, Lordships, the Central Government, the Imports Trade Policy, the Central Government, the Imports (Control) Order, The Import Trade Policy, the Import Trade Policy, Government, Textile, Court, Textile, the Union of India, Government, Courts, Judicial, the Privy Council, the Judgment of the Court, Jurisdiction, Government, the Supreme Court, Motilal Padampat Sugar Mills Co, Ltd, State of Uttar Pradesh, Lordships, Dixon, CIR, M/s. Desmet, ISM A, the Government of India, Ministry of Finance, the Government of India, Ministry of Finance, the Central Board of Excise, Customs, the Government of India, Ministry of Finance, the Board, the Central Board of Excise, Customs, the Government of India, Ministry of Finance, the Central Board of Excise, Customs, the Government of India, the Central Board of Excise, Customs, W.P. Nos, W.P. Nos, the Central Government, the Assistant Collector of Central Excise

CARDINAL: 436, 8-6-1976, 20,64,531-23, 550, 20-3-1976, 551, 236/76, 21, 2467, 28, 13,96,968.81.5, 28, 14,20,240.80, 1-3-1978, 14,59,040/-, 23-4-1977, 6,46,192.32, 1, 23-4-1977, 18-2-1978, 17-8-1978, 978, 22-6-1977, 21,46,400, 16, 437/77(M)-7/1/35/77, 22-6-1977, 16, 4-3-1977, 16, 142/77, 436, 550, 436, 550, 2, 2, 1, 1, 1, 3, 4, 1, 2, 3, 4, 2, 20/-, 5/-, 40/-, 10/-, 50/-, 14/-, 60/-, 82/-, 22/-, 3, 436, 20/-, 5/-, 26,35,142.80, 15,24,314/-, three, 20,64,531.93, 436, 26,35,142.80, 550, 2467, 1977.16, three, 436, 550, five, three, 551, 978, 551, 1, 1, 4, 1, 20-4, 1, 551, 2, 1, 1, 3, 4, 1, 2, 3, 4, 1, 82/-, 4, one, 1, 2, 1, 1, 1, 3, 1, 2, 3, 1, 40/-, 21, 4, 1, 2, 1, 1, 1, 3, 1, 2, 3, 1, Twenty, 1 to 4, 978, 3, 189/73-, 1973.23, 551, 1, 19-8-1975, 19-8-1975, 1, 15, 6,46,192.32, 23-4-1977, 1-4-1978.25, 1, 14,20,240.80, 28, 1, 14,59,040/-, 16, 1-3, 1, 31, 16, 18, 17-8-1978.28, 978, 3, 21,46,400/-, 1, 30-6-1976, 10, 30-6-1976, 26, 22-6-1977, 16, 4, 18,98,450.40, 30-6-1976, 26-3-1977, 30-6-1976, 22-64977, 16, 1, 11-11-1974, 26, 26-11-1976, 4-3-1977, 16, 551, 978, 14, 1, 27-10-1971, 26, 27-10-1971, 13, two, 978, 551, 978, 10-3-1977, 16, 15, 978, 31, 1, 11-11-1974, four, 16, 30, 30, 26, 436, 32,35,803.75, 16-3-1976, 20,64,531.93, 8-6-1976, 436, 550, 2, 551, 1, 12, 551, 28, 1, two, 551, 1, 1, 978, 3-A, 53,660, 21,46,400/-, 1 to 4, 21,46,400/-, 4, 47,461.26, 22-6, 16, 1, 26-8-1976, 4-3-1977, 16, 436, 550, 2, 12-10-1974, two, 20/-, 5/-, 40/-, 10/-, 1,000, 175, 75, 40/-, 100, 20/-, 40/-, 20/-, 13.125, 17.5, 17.5, 50/-, 17.5, 60/-, 17.5, 82/-, 109.375, one, 20/-, three, two, 8, 1, two, two, two, three, 17/-, 16/-per, 20/-, two, 2, 40/-, 10/-, 2, 75, 20/-, 5/-, 100, 10/-, 100, 50/-, 14/-, 100, 60/-, 82/-, 82/-, 625, 82/-, 1000, 82/-, 150, 20/-, 200, 10/-, 200, 50/-, 14/-, 200, 60/-, 1000, 2, 35,500/-, 2, one, 1-11-1972, 14, three, 2, three, 26,35,142.80, 551, 1, 1, 3, 4, 1, 551, 978, 551, 978, 1979.48, 106, 28, 1 to 4, 1 to 4, one, 551, 31,435, 10,925, 8,472, 42,360, five, 23,800, 1, three, 42,360, 2, 21.180, 1, five, two, five, 551, 1, 1, 978, 4, 1, 551, 978, 22, 14,59,040/-, 8.84, 31, 28, 31, 1, 978, 21,46,400/-, 4, three, 16-6-1969, 15-12-1966, 48, 1, One, 16-10-1968, 16-10-1968, 196, one, 106, 1979]118ITR326(SC, 59, 26, 14, 26, 1-11-1972, 14, 28, 4, 12, 173, 978, 978, 31, 1, 11-11-1974, 978, 10-3-1977, 16, 15, 16, 30, 30, 26, 10, 1, one, 173

DATE: 1977, 1976, 12-10-1974, 1974-75, 1977, 12-10-1974, 1977, 21-5-1976, 12-10-1974, 1977, 12-10-1974, 1625 of 1978, 1978, 1972-73, 1979, 1979, 1979, 1979, 2467, 1977, 1944, October of one year to 30th September, months, the sugar year, the other months, months, 1970-71, 1971, 1972, the lean months, years, 2467, 1977, 12-10-1974, 1944, 1944, 1944, the 1st day of December, 1974, the 30th day of, September 1975, five sugar years, 1967-68, five sugar years, 1967-68, the first two years, five sugar years, '15, year 1974-75, 550 2467 of 1977, the preceding five years, the preceding five years, 1977, 1977, 2467, 1977, the preceding five years, 1977, 1979, 1006, 1016, 1625, 4513 of 1978 and 1685, 2483, 1979, 1977, 1625, 1978, 12-10-1974, 1006, 1016, 1978, 28-9-1972, 978, 1685, 2483, 1979, 4-10-1973, 12-10-1974, 1977 and 1685 of, 1978, 1944, 1944, 1944, the 1st day, October, 1974, the 30th day of November, 1974, the preceding five years, five sugar years, the entire sugar year, five sugar years, 1967-68, five sugar years, more sugar years, five sugar years, such sugar year or sugar years, three years, 1006, 1016, 4513 of 1978, 28-9-1972, 1944, 1944, 1944, the first day of October, 1972, the 30th day of November 1972, 1971, the 1st day of October, 1972, 1685, 2483, 1979, 4-10-1973, 1944, 1944, 1944, Forty, the 1st, October, 1973, the 30th day of November, 1973, 1972, 1st day of July, 1974, the 30th day of September, 1974, 1973, the 1st day of October, 1972, the 30th day of September, 1973.'22, 1979, 4-10-1973, 20-4-1974, 1944, the 4th October, 1973, the 1st day of May 1974, the 30th day of June, 1974,which, 1977, 12-10-1974, October, November 1974, the preceding five years, October, November, five years, October, November 1974, 12-10-1974, months, the previous five years, 1625 of 1978, 12-10-1974, October, November 1974, October, 1969-70, 1971-72, October, November 1974, October, November, the preceding five years, 28-9-1972, 1978, November 1972, 1971, October, November 1972, October, November 1971, 28-9-1972, October, November 1972, 1971, October, November 1972, October, November 1971, 28-9-1972, October, November 1972, 1971, October, November 1972, October, November 1971, 1979, 4-10-1973, 20-4-1974, May and June 1974, 1973, May and June 1973, May and June 1973, May and June 1973, 1979, 4-10-1973, August, September 1974, 1973, 8-11-1974, August, September 1974, 1973, 1973, 4-10-1973, 1979, October, November 1973, 1972, October, November 1972, October, November 1972, 1977, October, November, the preceding five years, October, November 1974, those two months, the previous five years, 1625 of 1978, October, October, November of 1969, 1971, the previous sugar, years 1971-72, 1972-73, the months of October and, November, five years, October, November, 1974, 12-10-1974, 1006, 1016, 4513 of 1978, 1685, 2483, 1979, previous year, the other months, the previous year, years, months, the previous year or, years, 28-9-1972, the previous year, 28-9-1972, October, 1971, 1972, the last season, the previous year, 13-10-1971, 1st day of October 1970, September 1971, the previous year, 1971, the previous years, 28-9-1972, 1006, 1016, 1625, 4513 of 1978, 1685, 2483, 1979, 1977, 1006, 1016, 4513 of 1978, 2483, 1979, 1625 of 1978 and 1685 of 1979, 1006, 1016, 1625 of 1978, 1975, 4513 of 1978, 1685, 2483, 1979, 1977, 2467, 1977, 12-10-1974, the period 1st, December 1974 to 30th September 1975, the preceding five years, 35, 1977, 1625, 1978, 1977, October, November 1974, 12-10-1974, October, November 1974, the preceding five years, 1977, 1625, 1978, October, November, 1006, 28-9-1972, October, November 1972, 1971, No 1016 of 1977, 1006, 28-9-1972, year 1971-72, 1979, 4-10-1973, 20-4-1974, June 1974, 1973, the incentive months May and June 1974, May, June 1973, 4-10-1973, 1979, 4-10-1973, July to September 1974, 1973, the incentive months July to September 1974, the period July to September 1973, 4-10-1973, W.P. 2483 of 1979, 4-10-1973, the period 1st, October to 30th November, 1973, 1972, 15021, the incentive months October, November 1973, 4-10-1973, October-November 1972, 2467, 1977, 12-10-1974, five sugar years, 3502, 4039, 1976, the previous five years, the previous five years, the next 10%, the next 10%, the previous five years, the previous 5 years, '42, the next 10%, the previous five years, 12-10- 1974, 1977, 2319, the day, 12-10-1974, the lean months of the year, 13-10-1971, the 1st day of October, 1971, 30th day of, November 1971, 1970, 1st day of December 1971, the 30th day of September, 1972, the 1st day of December, 1970, 30th day of, September 1971, 28-9-1972, the period October and, November 1972, 1971, 4-10-1973, the period October and, November 1973, 1972, 1st July, 1974, September 1974, 1973, 20-4-1974, the period May and June 1974, 1973, a particular year, the previous year or years, 12-10-1974, 12-10-1974, the preceding five years, the next 10, the next 10%, the preceding five years, the preceding five years, 12-10-1974, the next 10%, the next 10%, the previous five years, the previous five years, 1000, the particular year, 2000, 12-10-1974, 1625, 1625, 1635, 2000, 1250, 2000, 1,49,750, 12-10-1974, the next 10%, the next 10%', 'on, the next 10, 12-10-1974, five years, the next 10%, the next 10%, the next 10%, 12-10-1974, 1977, 12-10-1974, 1006, 1016, 4513 of 1978, 28-9-1972, 978, 1685, 2483, 1979, 4-10-1973, 1977, 1625, 1978, October, the five years preceding 1974, 1006,1016 and 4513 of 1978, October, November 1971, 1979, May and June 1973, 1979, August, September 1973, 1979, October, November 1972, October, November 1974, 1977, October, November 1972, 1006, 1016, 4513 of 1978, May and June 1974, 1979, August, September 1974, 1979, October, November 1973, 2483, 4-10-1973, 978, 1685, 2483, 1979, the base year, 28th July 1976, ' 1st, October 1973 to 30th September 1974, the previous year, October 1972 to 30th September 1973, the base year 1st, October 1972 to 30th September 1973, the year 1st October 1973 to, September 1974, the base year, the year 1972-73, the year 1973-74, 1972-73, 1972-73, the year 1972-73, the year 1972-73, the year 1973-74, 1972-1973, '49, the year, the previous year or years, the lean months of the year, the lean months of the previous year or years, the lean months of the previous year or, years, the lean months of the previous year or years, the lean months of the previous year, 12-10-1974, 1977, 1625, 1975, October-November 1974, October-November 1969, October-November 1970, October-November 1971, October 1972, October 1973, November 1972, November 1973, October-November, the preceding five years, October, October, November 1974, 12-10-1974, the preceding five years, the remaining two years, 2620, the months of October-November 1969, October-November 1970, October-November 1971, five sugar years, the period October and, November, the years, 1967-68, 1967-68', 12-10-1974, the preceding five years, 12-10-1974, October, November, the preceding five years, 1977, 1978, 12-10-1974, October, November, the preceding five years, 1006, 1016, 4513 of 1978, 28-9-1972, October, November 1971, 1979, 4-10-1973, 20-4-1974, May, June 1973, 4-10-1973, August, September 1973, 1979, 4-10-1973, October-November 1972.51, 1977, 1006, 1016, 1625, 4513 of 1978, 1685and 2483 of 1979, 1977, October, November, 12-10-1974, October, November 1974, 1006 of 1978, 28-9-1972, the previous year, October, November 1972, October, November 1972, the season of 1972-73, W.P. 1625 of 1978, 12-10-1974, the years 1971, 1972 and 1973, W.P. 4513 of 1978, 1978, 28-9-1972, the previous years, the months of October and November, 1972, 1979, 4-10-1973, the lean months, 1979, 26-11-1971, the previous corresponding months, 8-11-1974, 1979, October, November, 12-10-1973, months, 16-10-1968, the lean months of the year, 1968, the lean months of the several years, the lean months, 1968, October 10, 1962, 1947, 1955, December 7, 1955, 1947, 1938, a period of, three years, the lean months, years, 13-10-1971, the first day of October 1970, 30th day of September, 1971, October, 1970, the 30th November 1970, 13-10-1971, 28-9-1972, 1972, the previous year, 1972, October, 1971 to 30th September, 1972, the last season, the previous year, 1625 of 1978 and 1685 of 1979, 1006,1016 and 4513 of 1978, 2483, 1979, 1006, 1016, 1625 of 1978, 4513 of 1978, 1685, 2483, 1979, 1006, 1016, 1625, 4513 of 1978, 1685, 2483, 1979, three months, three months

ORDINAL: second, second, first, second, second, second, first, second, second, first, third, third, second, third, second, second, third, second, third, second, third, 1st, first, first, 1of, first, first, 1st, third, first, first, First, first, 1st, 30th, first, first, first, first, firstly, 1st, 1st

GPE: O.C., South Arcot, P.L.A, Sugar, C.A., Mundiyapakkam, South Arcot District, Padalam, Vellore, Sugar, New Delhi, States, New Delhi, W.P, Vellore, Vellore, P.L.A, Vellore, India, India, Uayan, A.I.R., S.C., Guntur, years.55, New Delhi, Etikoppakq Co-operative, A.I.R., S.C., S.C., Afghanistan, India, P.L.

WORK_OF_ART: RF, the Superintendent of Central Excise, the Collector of Central Excise, The Superintendent of Central Excise, the Collector of Central Excise, Collector of Central Excise

PRODUCT: IV/16/134/76 M.P. II, Rule 10-A, Rule 10-A for Rule 10, .075, Ministers

EVENT: Sugar Year'

PERCENT: 7.5%, 10%, 10%, 10%, 37.5%, 7.5%, 180%, 180%, 180%, 110%, 7.5%, 7.5%, 7.5%, 7.5%, 7.5%, 7.5%, 7.5%, 7.5%, 80%, 80%, 110%, 180%, 7.5%, 7.5%, 7.5%, 7.5%, 7.5%, 82%, 7,5%, 37.5%, 7.5%

LOC: W.P. Nos, Superintendent, W.P. Nos, W.P. Nos, W.P. Nos, W.P. Nos, W.P. Nos, W.P. Nos, W.P. Nos, W.P. Nos, W.P. Nos, W.P. Nos, W.P. Nos, W.P. Nos, W.P. Nos, W.P. Nos, W.P. Nos, W.P. Nos, W.P. Nos, years.65, W.P. Nos, W.P. Nos, W.P. Nos

TIME: 32,35,803.76 i.e. Rs, 15,24,314 i.e., 8-11-1974, 1-11-1972, 8-11-1974

QUANTITY: 7.5 x 175/100 i.e.

FAC: the Official Gazette

MONEY: 100 per cent