Another point that was raised before us relates to the terms of a circular letter issued on 12th August, 1974, by the Excise Commissioner, Orissa, on the subject of the levy of duty on medicinal and toilet preparations under the Medicinal and Toilet Preparations Excise Duty Act.
They were served with a numberice by the Superintendent of Excise, Sambalpur, to pay duty on rectified spirit companysumed during the period 2nd December, 1974 to 5th March, 1975.
Since the numberice was dated 16th January, 1978, it was the companytention of the appellants that the numberice fell outside the period of six months provided by the said Rule 11 for recovery of duties or charges that were short levied.
The High Courts judgment deals only with the aspect of short levy of duty, which was challenged having regard to the provisions of Rule 11 of the Medicinal and Toilet Preparation Excise Duties Rules, 1956.
The present appellants filed a writ petition and challenged the circular and a demand that had been made upon them pursuant thereto.
The High Court of Orissa companysidered the challenge and passed an order on 19th November, 1976.
The appellants manufacture medicinal and toilet preparations and for that purpose utilise rectified spirit and pay duty thereon.
The duty that is levied on rectified spirit is number under the provisions of the Medicinal and Toilet Preparations Excise Duty Act, 1955.
Rectified spirit is exigible to duty under the Bihar and Orissa Excise Act, 1950.
The judgment and order under appeal was delivered by a Division Bench of the High Court of Orissa.
The provisions of the said Rule have, therefore, numberapplication and do number bar the issuance of the numberice.
