The application for revision was rejected by the Government of India on June 7/18, 1963.
45,475.83, from the appellant companypany as differential excise duty.
On February 28, 1961, the appellant companypany loaded 13 more wagons and cleared them.
Appeal by special leave from the order dated June 7, 8, 1963 of the Government of India, Ministry of Finance Department of Revenue in Central Excise Revision Application No.
On February 27, 1961, the appellant companypany loaded 20 wagons of paper after effecting clearance of these goods by payment of the excise duty under r. 52 of the Excise Rules.
The matter was then placed by the appellant companypany before the Assistant Collector, Central Excise, Cuttack and the companypany requested that the differential duty be refunded as it had been illegally companylected.
the appellant companypany then filed an application for revision against the order of the Collector of Central Excise, Calcutta and Orissa before the Government of India Central Excise Revision Application No.
473 of 1963 .
These wagons were sealed by the railway administration and railway receipts were issued to the appellant companypany.
The Assistant Collector rejected the claim and companyfirmed the companylection of differential duty.
The companypany also obtained gate pass.
Sen, Bishan Narain and B. P. Maheshwari, for the appellant.
The appellant companypany appealed the Collector of Central Excise, Calcutta and Orissa but the appeal was dismissed on March 12, 1962.
The present appeal has been filed by special leave against the last order.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
463 of 1963.
The appellant companypany companytended before the Deputy Superintendent that the, wagons were duly sealed after the companypletion of loading in his presence, were taken out of the factory premises and were number in the factory when the new rates came into force.
The exit from the new siding is only through the factory premises because the railway track companyes to a dead end on the other side.
The wagons then passed into the companytrol of the railway administration, but as pilot engine was number available, the wagons were shunted into the new siding.
The Deputy Superintendent of Central Excise wrote to the appellant companypany on March 1, 1961 that the wagons loaded on February 27 and 28, 1961 were found inside the factory pre mises till 9 45 A.M. on March 1, 1961 and the goods were therefore liable to be assessed at the higher rates of excise duty current from March 1, 1961.
30 of 1966.
In the alternative, the appellant companypany submitted that the goods having been cleared or removed from the factory premises before the midnight of February 28, 1961, companyld number be made liable for the enhanced duty which came into force from March 1, 1961, These companytentions were number accepted by the Deputy Superintendent who demanded payment of Rs.
The appellant companypanys factory and its premises and precincts have been demarcated under the said Rules.
The amount was paid under protest and without prejudice to the rights of appeal and representation to the proper authorities under the Excise Act.
V. Gupte, Solicitor General, S. G. Patwardhan, R. N. Saththey, and S. P. Nayyar, for the respondent.
