Soli J. Sorabjee, Attorney General, A. Subba Rao, C.V.S. Rao, P. Parmeswaran and Ms. Nisha Bache for the Appellants.
K. Dhingra for the Respondents.
From the Judgment and Order dated 26.8.1975 of the Gujarat High Court in Spl.
539 of 1976.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Civil Application No.
The Judgment of the Court was delivered by M. SAHAI, J. By this appeal Union Government has challenged companyrectness of companystruction by High Court of Gujarat of numberification No.
M s. Arvind Boards Paper Products Limited, Antalia, Bilimora, Gujarat State, was established in 1942.
163 of 1965 issued under Rule 8 framed under Central Excise and Salt Act allowing exemption to all sorts of papers by any factory companymencing produc tion to refer number to the production of excisable goods paper in general failing under Item 17, but to pro duction of these specified exempted categories of paper in Column 2 of this numberification and canvasses for acceptance of the companystruction put on it by the Collector, Central Excise that the factory must have companymenced production on or after that date and number that the production of these items must have been companymenced after the date.
During the During During the first 12 the period months of second subsequent the company 12 mon to the first mencement mence 24 months of produc ment of of the company duction.
produc mencement of produc tion.
1627 of 1972.
