1993 (1) TMI 94

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..... mpugned Circular No. 6/92-CX. 6 issued in F. No. 209/6/92-CX. 6 dated 1-6-1992 issued by the first respondent herein is ultra vires Article 14 and 19(l)(g) of the Constitution of India and Sections 37 and 37B of the Central Excises and Salt Act, 1944 and Rules 57A, 57C and 57P of the Rules and to declare that the impugned trade notice No. 50/92 dated 9-7-1992 issued by the second respondent herein .....

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..... consent of parties the main writ petitions themselves have been taken up for final disposal. Though the learned counsel for the petitioner would vehemently contend that the impugned circulars and notification have no statutory force and have binding nature on the authorities who are entrusted with the task of enforcing the provisions of the Act and the Rules made thereunder and discharging quasi-j .....

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..... and Salt Act, 1944, the first respondent may issue orders, instructions and directions to Central Excise Officers for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such excisable goods i.e. classification/valuation matter. The impugned Board's circular /Trade Notices deals only regarding the question whether certain type or assess .....

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..... MODVAT credit by any individual of a particular case as such and it is merely published for the information and the knowledge of the authorities exercising powers under the Act. Consequently, an adjudication on the constitutional validity and the legality of the impugned proceedings, becomes wholly redundant and unnecessary. It is made very clear on the very stand taken by respondents themselves i .....

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..... the legal position, the writ petitions shall stand finally disposed of. The disposal of these writ petitions will not stand in the way of the petitioner to challenge the validity of the same in any action that may be taken by the authorities at the appropriate stage on any one ground already raised or any of the other grounds that are otherwise available for the petitioner. No costs.
Case law .....

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