2012 (7) TMI 1039

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....r>WP(C).No. 15508 of 2007 (U) - -<br>Central Excise<br>THE HONOURABLE MR.JUSTICE S.SIRI JAGAN FOR THE APPELLANT : SRI.P.SANTHALINGAM,SENIOR ADVOCATE, SC,KSEB, ADV. SRI.C.K.KARUNAKARAN, SC,KSEB, SRI.S.SHARAN,SC,K.S.E.B FOR THE RESPONDENT : ADV. SRI.P.PARAMESWARAN NAIR, ASST.S.G. OF INDIA, ADV. SRI.M.RAJASEKHARAN NAYAR, ADV. SHRI.SREEPRAKASH K.NAIR, CGC J U D G M E N T S.SIRI JAGAN, J. ....

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....of the excise duty paid. By Ext.P1 order, the 2nd respondent rejected the claim as barred by limitation under Section 11-B of the Central Excise and Salt Act, 1944. The petitioner is challenging Ext.P1 order seeking the following reliefs; &nbsp;"i. to issue a writ of mandamus or such other writ order or direction commanding the 1st and 2nd Respondents to refund to the Petitioner the excis....

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....n pursuing the matter further, although the Board requested the 3rd respondent to take Ext.P1 in appeal. Therefore, according to the learned Senior Counsel appearing for the Board, the Board is entitled to challenge Ext.P1 order before this Court. It is further submitted that insofar as excise duty is not payable in respect of the purchases for execution of the contract with the Kerala State Elect....

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..... Union of India, 1988 (36) E.L.T. 393 (Bom). 6. Kay Foam Limited v. Union of India, 1988 (34) E.L.T. 449 (Bom.) 7. Industrial Plastic Corporation Pvt. Ltd., v. Union of India, 1992 (57) E.L.T. 390 (Bom), 8. Fluidomat Limited. v. Union of India, [1997] 57 ECC 69 (MP), 9. Paharpur Cooling Tower Limited v. Union of India and another, [1991] 36 ECC 151 (All), ....