Andhra Pradesh Court May 1977 Judgments

Union of India (Uoi) and ors. Vs. Vazir Sultan Tobacco Co. Ltd.,

Court: Andhra Pradesh

Reported in: 1978(2)ELT461(AP)

B.J. Divan, C.J.1. All these matters relate to the same point viz. the question of post-manufacturing costs in the context of Section 4 of the Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act'). The writ appeals are against the decision of our learned brother Ramchandra Raju, J. in a group of matters which he disposed of by a common judgment and since the same question arises in each of these matters, we will dispose of this group of matters by this common judgment.2. The respondent in Writ Appeal No. 252 of 1976 is Vazir Sultan Tobacco Company Ltd., and the respondent in Writ Appeals Nos. 435, 550, 553 and 560 of 1976 is National Tobacco Co. Ltd. The petitioner in W.P. No. 3114 of 1975 is the Andhra Sugars Ltd., Tanuku.3. Under the provisions of the Act and the rules made thereunder with effect from 1968, the Government of India introduced a procedure known as 'Self Removal Procedure'. Under this procedure, the manufacturers could clear the excisable goods witho...