1988 (3) TMI 79

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., bolts and screws which are covered by Tariff Item No. 52 of the Central Excises and Salt Act. Between the period from 1st April, 1975 to 31st March, 1976, the value of their total production did not exceed Rs. 5 lakhs. In terms of the notification dated 26-7-1971 (issued on 26th of July, 1971), bolts, nuts and screws, were not liable to any excise duty if the total production of the said items f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se and the petitioners' appeal was also dismissed by the Collector in Appeal by his judgment and order dated 12th of October, 1981. The petitioners have now approached this Court under Article 226 of the Constitution of India for refund of the amount which, according to them, has been illegally collected by the Excise Department. The Assistant Collector of Central Excise and the Collector of Centr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....they were not required to pay excise duty. It is dear, says Mr. Bhatia, that the petitioners were aware that there was a notification and therefore it must be assumed that the petitioners were also aware that they were not liable to pay excise duty. If despite this knowledge on their part the petitioners chose to pay the excise duty they alone are to be blamed. Moreover, says Mr. Bhatia, at least ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ument in my own hand, that the petitioners should not have paid the amount and Mr. Bhatia proceeded further and said that there is nothing on record, not even in the memo of the petition, to show that the petitioners were asked to pay the excise duty. In my opinion, this is sufficient to show that the amount has been collected by the respondents without the authority of law. Merely because a manuf....