1990 (7) TMI 121

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....etition filed under Article 226 of the Constitution of India lies in a very narrow compass. The petitioners had imported POY of 115 deniers which is texturised by petitioner No. 1 and fall under Tariff Item No. 18-II(i)(a) of the Central Excise Tariff. The petitioners cleared the consignment on payment of levy of Rs. 78.75 per kg. The petitioners claimed that the duty should have been levied at th....

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....3. The petition came up for hearing before Mr. Justice Bharucha on June 14, 1989 and the learned Judge held that duty payable was at the rate of Rs. 61.25 per kg. and not at Rs. 78.75 per kg. as charged by the Department. The learned Judge, accordingly, gave a declaration and also granted prayer B(ii) directing the Department to refund Rs. 20,61,675/- to the petitioner. In accordance with the wri....