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Madras Rubber Factory Ltd. Vs. Union of India (Uoi), - Court Judgment

LegalCrystal Citation
SubjectExcise
CourtDelhi High Court
Decided On
Case NumberCivil Writ No. 1104 of 1979
Judge
Reported in1980CENCUS434D
AppellantMadras Rubber Factory Ltd.
RespondentUnion of India (Uoi), ;The Board of Central Excise and Customs and the Assistant Collector of Centra
Cases ReferredModi Rubber Ltd. v. The Board of Central Excise and Customs
Excerpt:
central excise & salt act, 1944 - sections 3 & 4 - notification no. 142/78--c.e., dated 14.07.1978.;the petitioner's application for refund directed to be disposed of in accordance with the notification without taking into account the press note and trade notice, as per judgment dated 2.11.1978. - .....counsel states that a demand has been made but there is no refusal as such and in a sense the matter is still pending. but, as a long period has gone by, we should make a direction as it is practically conceded that all the other cases are of a similar type as the present one, and are covered by the judgment of this court in modi rubber ltd. v. the board of central excise and customs 1978 cen-cus/48d i.l.r. (1978) ii del 352. we would, thereforee, issue a direction that the assistant collector, central excise, panaji, goa should dispose of the exemption application of the petitioner in the same manner as directed by chadha j. for the previous period. we direct that this order may be complied with within four months of the communication of the order. no order as to costs.
Judgment:
ORDER

D.K. Kapur, J.

1. On considering the facts of the present petition which is concerned with refund for the period 8th February, 1978 to 31st March, 1978, we find that practically the same point has been decided in favor of the petitioner in Civil Writ No. 501 of 1978, decided on 2nd November 1978 Cen-Cus/225D, by Chadha J. By that petitioner's application for refund for an earlier period was directed to be disposed of in accordance with the notification No. 198/76 dated 16th June, 1976 without taking into account the Press Note dated 19th February, 1977 and Trade Notice dated 9th March, 1977. The present petition is concerned with a subsequent period. Learned Counsel states that a demand has been made but there is no refusal as such and in a sense the matter is still pending. But, as a long period has gone by, we should make a direction as it is practically conceded that all the other cases are of a similar type as the present one, and are covered by the Judgment of this Court in Modi Rubber Ltd. v. The Board of Central Excise and Customs 1978 Cen-Cus/48D I.L.R. (1978) II Del 352. We would, thereforee, issue a direction that the Assistant Collector, Central Excise, Panaji, Goa should dispose of the exemption application of the petitioner in the same manner as directed by Chadha J. for the previous period. We direct that this order may be complied with within four months of the communication of the order. No order as to costs.


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