The proceedings before the Central Government arose out of the review of an order in appeal passed by the Appellate Collector of Central Excise, New Delhi dated 14th July, 1975.
The appellate Collector by the aforesaid order had accepted various appeals filed by M s. Kirloskar Brothers Limited, appellant before us against various order passed by the Assistant Collector Central Excise, Indore.
The material facts giving rise to this litigation are as follows The appellant carries on business of manufacturing power driven pumps and monoblock pumps at Dewas.
The period to which the alleged short levy related was from 17th March, 1972 to 31st March, 1973.
From the Judgment and Order dated 27.11.1980 of the Madhya Pradesh High Court in M.P.No.
For manufacturing mono block type P.D. pump sets and power driven pumps, the appellant purchases electric motors from another companypany M s. Kirloskar Electric Co. Ltd. The Superintendent Central Excise issued eight show cause numberices to the appellant calling upon them to show cause why the short levy as mentioned in the numberices should number be recovered from the appellant.
The grounds on which the amount referred to in the numberices issued was proposed to be recovered were i less determination of the assessable value of pumps due to number inclusion of Central Excise duty paid on electric motors used in the manufacture of pumps and ii deduction of irregular trade discount on wholesale cash price while determining the assessable value of the articles in question.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
T.S Tulsi, Add1.
The proceedings under Article 226 of the Constitution were directed against an order dated 19th January, 1977 passed by the Government of India in exercise of the powers companyferred upon them under Section 36 of the Central Excises and Salt Act, 1944 hereinafter called the Act .
The Judgment of the Court was delivered by YOGESHWAR DAYAL, J. This Civil Appeal arises from the order dated 27th November, 1980 passed by the Division BNench of Madhya Pradesh High Court in proceedings under Article 226 of Constitution of India.
134 of 1977.
Solicitor General, P. Parmeshwaran and Dalip Tandon for the Respondents.
Murlidhar and M.S.Ganesh for the Appellant.
1773 of 1981.
