1991 (3) TMI 160

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....Company disputed its liability to pay excise duty on the yarn manufactured for captive consumption. The matter was carried up to the Supreme Court and the Supreme Court decided against the petitioner mill company. During the course of the proceedings which went up to the Supreme Court, the petitioner mill company was required to furnish bank guarantee for the amount of excise duty payable by it. I....

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....or of Central Excise, Division VI, Ahmedabad, to entertain the rebate claim of the petitioner mill company and decide the same within stipulated time. Ordinarily respondent No. 2 would have no power to decide such a claim as provided under Rule 12A of Central Excise Rules, 1944. However pursuant to the order passed by this Court, respondent No. 2 decided the claim and held against the petitioner m....

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....o the earlier proceedings before the CEGAT and the Supreme Court in his order dated March 23,1990. 2. The petitioner mill company has challenged the legality and validity of the order passed by the Assistant Collector, which is produced at Annexure C to the petition. 3. Today when the matter came up for hearing, learned counsel for the respondents stated that if the petitioners make payment ....

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....payment of an amount of Rs. 6,10,751.68 Ps. (Rupees six lacs ten thousand seven hundred fifty one and paise sixty eight only) on or before April 15, 1991. Thereafter the petitioners may file application for export rebate under Rule 12A of the Central Excise Rules, 1944, latest before April 30, 1991, to respondent No. 3, Assistant Collector of Central Excise (Refunds), Bombay. The petitioners shall....