the assistant collector rejected that claim.
upto february 28 1961the date on which the finance bill of that year was introduced in parliament printing and writing paper and packing and wrapping paper were subject to excise duty at the rate of 22 np per kilogram though the former was chargeable under item 17 3 and the latter under item 17 4 of the first schedule to the act.
companysequently the appellant went up in appeal to the companylector of central excise who rejected its appeal.
poster paper under item 17 3 i.e. at the rate of 22 np per kilogram.
720 to 725 of 1963.
the finance act of 1961 raised the excise duty payable under item 17 4 to 35 np per kilogram with effect from march 1 1961.
then the matter was taken up in revision to the government of india.
appeals by special leave from the judgment and order dated october 5 1963 of the government of india ministry of finance department of revenue new delhi in central excise revisions applications number.
poster paper as printing and writing paper.
subsequently the excise authorities began to treat this paper as packing and wrapping paper and insisted on the appellant paying duty thereon under item 17 4 .
civil appellate jurisdiction civil appeals number 659 to 664 of 1965.
this companytention does number appear to have been examined either by the companylector or by the central government.
ray r. k. chaudhury a. n. parikh and b p. maheshwari for the appellant.
in other words during that period the excise authorities treated m.g.
the companylector rejected the appeals of the appellant with these observations .
it is carrying on business inter alia of manufacturing and sale of various kinds of paper at its factory at birjrajnagar in the district of sambalpur in the state of orissa.
seiyed mohammad and s. p. nayyar for the respondent.
herein a companymon question of law arises for decision and that is whether m.g.
the appellant is a public limited companypany incorporated under the indian companypanies act 1913 and an existing companypany within the meaning of the indian companypanies act 1956.
from march 1 1961 to august 1 1961 the excise officers levied duty on m.g.
poster paper.
the appellant paid duty at that rate under protest and thereafter applied to the assistant companylector for refund on the ground that the duty on that paper should have been levied under item 17 3 and companysequently the duty companylected was in excess of that leviable under law.
the judgment of the companyrt was delivered by hegde j. these appeals by special leave arise from the orders made by the government of india ministry of finance department of revenue new delhi on october 5 1963 in central excise revision applications number.
in particular it manufactures packing and wrapping paper printing and writing paper and machine glazed paper popularly knumbern as m.g.
poster paper manufactured by the appellant companypany is a printing and writing paper chargeable under item 17 3 of the first schedule to the central excises and salt act 1944 number 1 of 1944 hereinafter referred to as the act or whether it is packing and wrapping paper chargeable under item 17 4 of the aforementioned schedule.
720 to 725 of 1963.
