Court : Kerala
Decided on : Aug-25-1978
Reported in : 1978(2)ELT595(Ker)
V. Khalid, J.1. The petitioner is the Madras Rubber Factory Ltd., a company registered under the Indian Companies Act, having its registered office at Madras, engaged in the business of manufacturing automobile tubes, treed rubber with cushion, treed rubber without cushion, and other products. The reliefs prayed are:'(a) to declare the provisions of Section 4 (1) to (3) of the new section of the Central Excise and Salt Act, 1944 as revised by the Central Excises and Salt Act, 1973 (22 of 1973) as ultra vires of Section 3 of the Act and beyond the competence of Parliament;(b) by a writ of certiorari or any other appropriate writ, direction ororder, quash the orders of the first respondent Exts. P 2, P 2 (a), P 2 (b), and P 2 (c);(c) to direct the first respondent to accept the value claimed by the petitioner-company, viz., manufacturing cost and manufacturing profit in the price-lists Exhibits P 1, P 1 (a), P 1 (b) and P 1 (c);(d) to stay the collection of excise duty on the goods of th...
Tag this Judgment!Court : Kerala
Decided on : Jun-26-1978
Reported in : AIR1979Ker56
Gopalan Nambiyar, C.J.1. TheGwalior Rayons Silk ., Mavoor -- a Private Limited Company -- and one of its shareholders, are the two petitioners in this writ petition. They challenge the recent Gwalior Rayons (Rayon Pulp Division) Taking over of Management Ordinance, 1978 (Ordinance no. 14 of 1978) promulgated by the Governor. The Company is registered under the Companies Act with its Registered Office at Nagda in Madhya Pradesh. Besides its factories at Nagda and Gwalior in Madhya Pradesh, the Company has two factories in Kerala State at Mavoor, near Calicut, and also its factories in Harihar (Karnataka) and Bhiwani (Haryana). The factories at Mavoor are engaged in the manufacture of rayon grade pulp from Bamboo and various other hard and soft woods, and staple fibre from the dissolving pulp. Apart from these two divisions, there is a paper division engaged in the manufacture of various types of paper. The Rayon Pulp Division went into production in 1963. The impugned Ordinance in effec...
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