Law: Central Excise and Salt Act, (I of 1944)

Section: 3,12A,Sched

(Central Excises and Salt Act (I. of 1944)]....Ss 3, 12-A & Sched. 1, Part II, Item 13.01--Central Excise Rules, 1944, Rr. 197 to 209--Levy of excise duty--Exemption--Held, in order to determine question, whether persons on whom excise duty was levied were qualified for exemption, Authority, could hold enquiry--Assessees failed to produce their account books and other documents in order to show actual sale for financial years in question-­One of bases for determining that question could be the daily sale of certain period of assessees' business and for doing so, it was necessary for Authority, to have cash memo books and other documents of assessees with him--Finding recorded by Authority on question of annual turn over on basis of documents seized by Authority could, not be termed as coram non judice. (b) Central Excises and Salt Act (I of 1944)-- ---Ss. 3, 12-A & Sched. I, Part II, Item 13.01--Levy of excise duty--Exemption-­Held, since assessees had failed to produce account books and other related documents, their contention that Authority was required to determine annual turn-over on basis of actual sales of financial years in question was incorrect as in absence of required documents, actual determination could not be made in that manner. (c) Central Excises and Salt Act (I of 1944)-- ---Ss. 3, 12-A & Sched. I, Part II, Item 13.01--Levy of excise duty--Exemption-­Question before Authority for determination was whether annual turn-over of assessees for financial years in question was more than amount provided for exemption and not the question how much excise duty was due and payable by assessees--Held in case Authority determined question of liability as to payment of excise duty for financial years in question, it would be open to assessees to produce reliable evidence before Authority to show on how many days assessees' business premises factually remained closed. ORDER AJMAL MIAN, J.--By this common judgment we intend to dispose of the above two petitions, which involve common points of facts and law. 2. The petitioners in the above two petitions are partnership firms. One is under the name and style of Messrs Spinzar Snacks and the other…

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