2000 (6) TMI 29

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....ssioner of the Andaman and Nicobar Islands in exercise of power conferred by Rule 29 of the Andaman Excise Rule, 1934 and in supersession of all previous notifications/orders on the subject, the rates of the excise duty payable by the Licencees on the Indian Made Foreign Liquor and Beer was re-scheduled. However, the said notification was challenged before a Single Bench of the High Court at Calcu....

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....lation to be refunded to him. The said decision of the High Court is equally applicable to all the liquor licencees and he being the one of the licencee of Mayabunder liquor shop requested to refund the excise duty paid by him during the respective period. 2.It appears that the authority concerned preceeded in an appeal before the Division Bench of this Court in respect of the licencees in the ....

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....ncroached upon by a legislature under the Constitution of India. 3.The provision of Section 6(1) of the amendment Regulation of 1984 in substance amounts to declaring earlier judicial decisions as invalid and not binding upon the authorities and hence must be held to be invalid as amount to encroachment upon the judicial power by the legislature of the state and accordingly the same is ultra vi....

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....does not appear to have shifted the same separately upon the consumering public. 6.The authority concerned preferred an appeal to the Supreme Court of India when it was held by the Supreme Court of India that it is a case of unjust enrichment and the excise duty has to be refunded and thereby the appeal was dismissed. Such matter was reported in 2000 (121) E.L.T. 10 (S.C.) = 1999 (1) SCC 507 (D....