Union of India (UOI) vs Asia Tobacco Co. Ltd.

S. Jagadeesan, J.—It is represented by both the Counsels appearing on either side that the issue in these writ appeals is covered by that

judgment of the Supreme Court in Civil Appeal No. 5436A of 1992, dated 11-12-1997, wherein the Apex Court has held as follows :

On consideration of the matter we find that this case is covered by Division Bench judgment of this Court in CW 1490 of 1982 (Zupiter Printery

and Anr. v. Union of India) decided alongwith three other writs on March 7, 1991 wherein it was held that the outer shells of cigarette packets are

not excisable under Entry 17(4) of the First Schedule as introduced by Finance Act, 1982.

Learned Counsel for the respondent cited the judgment of the Supreme Court reported as G. Claridge and Company Limited Vs. Collector of

Central Excise, Pune, : to plead that the decision of the Division Bench is contrary to the aforesaid decision. Learned Judges of the Division Bench

duly considered the said judgment now being cited before us and have come to the conclusion that the said decision is distinguishable. Against this

decision of the Division Bench a SLP has been preferred by the respondents. Having regard to the fact and circumstances of the case, we do not

consider it to be a fit case for being considered by a Larger Bench.

For the reasons recorded above, the writ petition is allowed in terms of the aforesaid decision of the Division Bench of this Court. The impugned

order is quashed.

Following the above judgment of the Apex Court, these writ appeals are dismissed. No costs.