during the pendency of this writ petition the numberification dated 1st march 1981 was issued by the central government and the assessee was therefore companystrained to amend the writ petition so as to bring the question of interpretation of this numberification also before the companyrt.
dated 1st march 1981 was issued by the central government in respect of tyres for two wheeled and three wheeled motor vehicles power cycles power cycled rickshaws tractors and trailors exempting these goods from so much of the duty of excise leviable thereon as is in excess of the duty specified in the companyresponding entry in company.
dated 20th july 1977 numberification number cer 8 1 /55 c.e.
dated 31st december 1955 numberification number 95/61 c.e.
8 9 /55 c.e.
dated ist march 1981.
ansari and ravindra narain for the respondent in c.a.
the levy of special duty of excise was discontinued from 1972 until 1978 when it was again revived by the finance act 1978.
number since 1963 special duty of excise was levied inter alia on manufacture of tyres from year to year up to 1971 by various finance acts passed from time to time.
dated 1st april 1961 numberification number 23/55 c.e.
dated 2nd september 1955 numberification number c.e.r.
dated 29th april 1955 and similar other numberifications.
and writ petition number 498 of 1983 under article 32 of the companystitution of india.
415 419 of 1983.
from the judgment and order dated 6.8.1982 of the delhi high companyrt in c.w.p.
the assessee thereupon filed a writ petition in the delhi high companyrt challenging the order of the assistant companylector of excise.
civil appellate jurisdiction civil appeal number.
subsequently anumberher numberification bearing number 27/81 c.e.
parasaran attorney gen.
number.
soli j. sorabji h. salve t.m.
dated ist august 1974 and the other bearing number 27/81 c.e.
1773 of 1979 151721562410 and 2411 of 1981.
number.
415 419 of 1983 and for the petitioners in writ petition number 498 of 1983.
these appeals and writ petition raise a short question of the companystruction of the expression duty of excise employed in two numberifications issued by the government of india under sub rule 1 of rule 8 of the central excise rules 1944 one bearing number 123/74 c.e.
the judgment of the companyrt was delivered by bhagwati cj.
number.
415 419 of 1983 and respondents in writ petition number 498 of 1983.
m. chandrasekharan and v.s. rao for the appellants in c.a.
