Gaskets and Radiators Private Limited Vs. the Union of India (Uoi) Through the Secretary, Govt. of India, Ministry of Finance, Deptt. of Rev. and Insurance, - Court Judgment
|Court||Gujarat High Court|
|Case Number||Spl. Civil Suit No. 205 of 1978|
|Appellant||Gaskets and Radiators Private Limited|
|Respondent||The Union of India (Uoi) Through the Secretary, Govt. of India, Ministry of Finance, Deptt. of Rev.|
central excises & salt act, 1944 - t. is 34a and 68 motor vehicles parts and accessories-central excise rules,
1944 - rules 11 and 173j-indian limitation act article 113.;where duty was collected under t.i. 68 (goods n.e.s.) on motor vehicles parts and accessories exempted under t.i. 34a and refund claim was partly rejected on the ground of time bar, the general law of limitation held to override the central excises and salt act and the rules made there-under and withholding of the part of the duty held to be illegal. the amount ordered to be refunded with interest. - orderplaintiff do recover rs. 60,000/- alongwith interest thereon at the rate of 6% p.a. from the date of the suit till realisation from the properties of defendant no. 1 the union of india, defendant no. 1. to pay cost of the plaintiff and do bear its own.decree be drawn accordingly.pronounced to-day in open court this 24 day of april, 1980.
Plaintiff do recover Rs. 60,000/- alongwith interest thereon at the rate of 6% p.a. from the date of the suit till realisation from the properties of defendant No. 1 The Union of India, defendant No. 1. to pay cost of the plaintiff and do bear its own.
Decree be drawn accordingly.
Pronounced to-day in open Court this 24 day of April, 1980.