TMI Blog1997 (3) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... nce placed on a judgment delivered by this Court in the case of Moti Laminates Pvt. Ltd. and others v. Collector of Central Excise, Ahmedabad [ 1995 (2) TMI 67 - SUPREME COURT OF INDIA ] in support of his contention we are of the opinion that these cases should be heard by a larger Bench. These matters may be placed before the Hon'ble Chief Justice for necessary directions. - 2062 of 1979 - - - Dated:- 11-3-1997 - B.P. Jeevan Reddy and S.C. Sen, JJ. [Order]. - The Delhi Cloth General Mills Company Ltd. used to manufacture calcium carbide and sell the same in the market till 1967. There are several plants in the factory of the company in which various chemicals are manufactured. There is an independent plant for the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce it is not marketable, its assessable value cannot be ascertained under Section 4 of the Central Excises and Salt Act, 1944 because no such article of the like kind and quality is sold or is capable of being sold, (3) It is not removed by the company from its factory and hence the question of levy and collection of duty on it at the time of its removal does not arise, (4) The calcium carbide plant and the plant for the production of acetylene gas are both situated in one factory of the company. The passage of calcium carbide from the former plant to the latter plant does not amount to its removal from the factory to any other place. 3.The Superintendent, Central Excise, Division Kota, by order dated 5th January, 1972, the Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the company could not be treated as "goods" and as such did not come within the mischief of Central Excises and Salt Act, 1944. The High Court further held that even assuming that calcium carbide made by the company could be treated as "goods", excise duty on these goods cannot be levied unless these goods were removed from the factory of the company. In that view of the matter, the orders passed by the Superintendent of Excise, dated 5th January, 1972, that of the Appellate Collector, dated 25th November, 1972 and that of the Central Government in revision, dated 16th September, 1975 were quashed. 6.When the matter was taken up for hearing in this Court, Mr. Sorabjee appearing on behalf of the company stated that he will not contend t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
