1993 (12) TMI 70

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....he manufacture and sale of sugar. Under the Central Excises and Salt Act, 1944, sugar being an excisable goods, excise duty was levied on its manufacture and was collected by the respondents under Rule 8 of the Central Excise and Salt Rules, 1944. The Central Govt. issued an exemption Notification No. 146/74/F. No. 14/22/74/CX I, dated 12-10-1974, providing for certain excise duty rebate on excess....

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....im of the petitioner was rejected by an order dated 13-4-1978 and the petitioner thereafter challenged the aforesaid order in Writ Petition No. 644 of 1980 before this Court. The writ petition was ultimately allowed and the impugned order dated 13-4-1978 was quashed with the direction to the Supdt., Central Excise to dispose of the petitioner's application under a fresh order in accordance with la....

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....'s application for grant of rebate, held that in terms of the Notification dated 12-10-1974 there is no further refund/rebate due to the petitioner for the said period and whatever was due to them, had already been sanctioned and paid. From the perusal of the entire order we find that there is nothing to indicate that the Supdt., Central Excise has considered the matter in accordance with the dire....

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....t Act, 1944. In our opinion, the justification given by the respondents in the counter-affidavit is not borne out from the impugned order passed by the Supdt., Central Excise and we do not think it necessary to consider the explanation which is now being furnished in the present circumstances. Apart from that, the direction of this Court was very clear inasmuch as, the Supdt., Central Excise was d....