PGO Processors (P) Ltd. v. Union of India & Others

The petitioner company was incorporated under the Companies Act, 1956 and operated a textile processing unit at Bhilwara. It had taken on lease the land, factory building and machinery of M/s Suzuki Textiles Ltd. and was engaged in processing man-made fabrics under a valid Central Excise Registration issued under Rule 174 of the Central Excise Rules.

The petitioner regularly filed price declarations and monthly returns and discharged excise duty, which was accepted by the Department without objection.