TMI Blog2008 (9) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner. Shri John Varghese, Assistant SG, for the Respondent. [Judgment]. - The petitioner is a company, of which the Government of Kerala is the major share holder, engaged in the business of manufacture of cement. For the purpose of obtaining raw materials for the cement factory, the petitioner was granted a lease of some vested forest in Walayar, from where raw materials are mined and transported to the factory premises through a rope way, which raw materials are used in the factory. At the time of starting of the factory, the petitioner was obliged to obtain a licence under Rule 174 of the Central Excise Rules, 1944, and get a site plan of their premises approved by the Central Excise Authority. The petitioner would contend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Central Excise authorities, which was done in the petitioner's case, which is the purpose of this original petition. 2. When the issue settled by the Supreme Court in the above decisions were still at large, the issue arose in respect of the petitioner themselves as to whether the original approved site plan included mines also. The Assistant Commissioner of Central Excise, Palakkad, considered the question by Ext.P4 order wherein it was specifically stated thus: "..... The assessee produced ground plan and on the spot study conducted by me also, I am convinced that the mining areas also come under the purview of factory as has been held by the Commissioner of Central Excise Customs (Appeals), Cochin in his order in appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same by the issuance of a writ of certiorari or such other writ, order of direction. (ii) issue a writ of mandamus or such other writ, order or direction, directing the respondents to approve the plant, mine and ropeway of the petitioner company as the approved/licensed premises for the purposes of the Central Excise Act and Rules." (iii) To grant a stay of all further proceedings pursuant to Ext.P8 letter issued by the third respondent pending disposal of the original petition. 4. The only question which arises for consideration in this case is as to whether as per the original ground plan submitted by the petitioner and approved by the Central Excise Authorities consisted of the mines and the ropeway, and whether merely for n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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