Assitant Collector Of Central Excise Vs. Kashyap Engineering And Metallurgical Private Limited On 18 April, 2002

Q: Q. What are the equivalent citations for Assitant Collector of Central Excise vs Kashyap Engineering and Metallurgical Private Limited ?

The equivalence citation areAIR 2002 SC 3707 ; (2002) 10 SCC 443 ; AIR 2002 SC 4371 ; 2002 (142) ELT 518 ; LQ/SC/2002/517 ;

Q: Q. What was the bench assigned for the case Assitant Collector of Central Excise vs Kashyap Engineering and Metallurgical Private Limited?

HONBLE CHIEF JUSTICE MR. S.P. BHARUCHA, HONBLE MR. JUSTICE N. SANTOSH HEGDE, HONBLE MR. JUSTICE SHIVARAJ V. PATIL

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Assitant Collector Of Central Excise v. Kashyap Engineering And Metallurgical Private Limited

(Supreme Court Of India)

Civil Appeal No. 6577, 6578 Of 1995 | 18-04-2002

(1) The respondent has been served but has not chosen to put in an appearance.

(2) The assessee-respondent made a claim for refund of excise duty underthe provisions of the Excise Act which was beyond the permissible period thereunder. The refund claim having been rejected by the authorities, a writ petition was moved and allowed. The Revenuepreferred a writ appeal, which was dismissed. The point now is covered by thedecision of this Court in Mafatlal Industries Limited v. Union of India, (89 ELT 247) [LQ/SC/1996/2243] , where it has been held that the Court, in a writ petition, has to take note of the provisions of the and must exercise its discretion consistent with those provisions. Much the same view was earlier taken in the judgment of this Court in Collector of Central Excise, Chandigarh v. Doaba Co-operative Sugar Mills, (37 ELT 478) [LQ/SC/1988/399]

(3) The civil appeals are, therefore, allowed. The order under appeal is set aside.

(4) No order as to costs. Appeal allowed.

Advocate List

For the Appearing Parties -----

Bench

HON'BLE CHIEF JUSTICE MR. S.P. BHARUCHA
HON'BLE MR. JUSTICE N. SANTOSH HEGDE
HON'BLE MR. JUSTICE SHIVARAJ V. PATIL

Eq Citations

AIR 2002 SC 3707
(2002) 10 SCC 443
AIR 2002 SC 4371
2002 (142) ELT 518
LQ/SC/2002/517

Head Note

Excise — Excise Act, 1944 — Ss. 11-A and 37 — Refund claim beyond permissible period — Writ petition, maintainability of — Court, in writ petition, has to take note of provisions of Act and must exercise its discretion consistent with those provisions — Writ petition dismissed — Central Excise — Refund