M/S.Birla Corporation Ltd vs Commnr. Of Central Excise on 26 July, 2005
2. Mr. Kolte, the learned counsel submits that, the petitioner
was issued with various show cause notices with regard to
payment of excise duty upon molasses for a period from 1994 to
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3 wp 2179.04
1997. The respondents withdrew all the show cause notices
except the show cause notice issued for a period of January and
February 1995. According to the learned counsel the show cause
notices are issued only on the sole basis that nearby sugar
factory i. e. Shirpur Sahkari Sakhar Karkhana, Shirpur
(hereafter referred as to the "Shirpur S. S. K.") had sold molasses
at the rate of Rs. 1310/- per metric tonne, whereas the petitioner
has shown the value of molasses at the rate of Rs. 850/- per
metric tonne. The petitioner uses the said molasses for captive
consumption. According to the learned counsel on the basis
of the same facts, all other show cause notices are withdrawn, so
on the basis of principle of judicial discipline said show cause
notice is also required to be withdrawn. The learned counsel
relies on the judgment of the Apex Court in a case of Birla
Corporation Ltd. Vs. Commissioner of Central Excise
reported in 2005 (186) E.L.T. 266 (S.C.)