1991 (6) TMI 82 - HC - Central Excise

Court modifies revision order to include clearance for Sept 1976 under Art. 226, quashing duty demand.

The court granted the relief sought in the petition under Art. 226 of the Constitution, modifying the revision order to include clearances for September ... Fertilisers Issues:Granting relief of issuing a writ of certiorary for quashing and setting aside the order of revisional Authority at Annexure E dated 20-7-1981.Detailed Analysis:Issue 1: Relief of Writ of CertioraryThe petition under Art. 226 of the Constitution sought relief regarding the order of the revisional Authority at Annexure E dated 20-7-1981, which failed to extend the time in respect of a claim covered by a show cause notice for the period spread over September 1976. The consequential order at Annexure F demanded duty of Rs. 5,93,321.75 from the petitioner based on the revision order. The Central Government had decided to extend the time to cover proof of payment for clearances of fertilisers from 1-6-1976 to 30-11-1976. However, the order failed to specifically mention clearances for September 1976. The court found that the omission of September 1976 was a clear accidental error or omission and directed the modification of the revision order to include clearances for September 1976. Consequently, the consequential order at Annexure F was quashed and set aside.Conclusion:The court allowed the petition, modifying the revision order to include clearances for September 1976, leading to the quashing of the consequential order. The earlier show cause notice dated 22-12-1976 was deemed not to survive. The petition was allowed, and there was no order as to costs.