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2020 ] APOLLO TYRES LIMITED v. UNION OF INDIA 53

CASES CITED
Commissioner v. Apollo Tyres Limited — 2005 (186) E.L.T. 344 (Tri.-Bang.)
— Referred ........................................................................................................................ [Paras 4.2, 6, 8, 9]
Parimal Textiles v. Union of India — 2018 (8) G.S.T.L. 361 (Guj.) — Relied on ...................... [Paras 10, 11]
Shivkrupa Processors Private Ltd. v. Union of India — 2018 (362) E.L.T. 773 (Guj.)
— Relied on .............................................................................................................................. [Paras 10, 11]
Siddhi Vinayak Syntex Pvt. Ltd. v. Union of India — 2017 (352) E.L.T. 455 (Guj.)
— Relied on .......................................................................................................................... [Paras 6, 10, 11]
REPRESENTED BY : S/Shri Joseph Kodhiantera, Senior Advocate
Assisted by Hardik P. Modh, for the Petitioner.
Shri P.Y. Divyeshvar, for the Respondent.
[Order per : A.G. Uraizee, J.]. - Rule. Learned advocate Mr. P.Y. Divye-
shvar waives service of Rule on behalf on behalf of the respondents.
2. With the consent of the Learned Advocates for the parties, the mater
is taken up for final disposal.
3. The petitioner has preferred present petition under Article 226 of the
Constitution of India for the following reliefs :
“(a) That this Hon’ble Court be pleased to issue a Writ of Certiorari or a
Writ in the nature of Certiorari, or any other appropriate Writ, Order
or direction, calling for the papers and proceedings leading to the
records relating to Annexure B1 to B25 show cause notices and after
looking into the same and the legality thereof, this Hon’ble Court be
pleased to quash and set aside the same.
(b) That this Hon’ble High Court may be pleased to issue a writ of
Mandamus or Writ in the nature of Mandamus directing the Re-
spondent Nos. 3 to 7 and sub-ordinate officers to desist from taking
any actions pursuant to Annexures B1 to B25 show cause notices
pending final hearing and disposal of the Writ petition.”
4. The background facts leading to filing of this petition as could be
gathered from the memo of the petition needs to be set out as under :
4.1 The petitioner, a Public Limited Company incorporated under the
Companies Act, 1956, with factory at Limda in Vadodara District, is engaged in
the manufacture of pneumatic tyres. The petitioner also manufactures at its fac-
tories in Perambra and Kalamasserry in Kerala as well as in Orgdam in Chennai,
Tamil Nadu. While selling these tyres, during the period 28-8-2002 till 26-5-2017
covering the period from August, 1997 to October, 2016 covered by the 25 show
cause notices, the petitioner was entitled to arrive at an assesable value after de-
ducting the Government levies from the Net Dealer Price. In the present case, the
25 show cause notices concern only the aspect of deduction of Government levies
which include turnover tax, octroi/entry tax leviable in the respective States in
the country. During the aforesaid period, such Government levies were being
averaged based on a costing done by the petitioner’s Chartered Accountants and
such averaged Government levies were adopted for the purpose of deduction
from the Net Dealer Price. The 24 Show Cause Notices in question impugned
were issued inter alia raising the ground that such averaged/equalized deduction
of Government levies is not admissible and consequently demanding differential
excise duty.

EXCISE LAW TIMES  1st April 2020  215