1990 (9) TMI 98 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad considered the validity of an order passed by the Central Government under Section 36(2) of the Central Excise Act. The petitioner, a manufacturer of Khandsari Sugar, filed a refund claim that was initially rejected but later allowed by the Appellate Collector. The Central Government revised this decision based on the claim that the adjudication order was served on the petitioner, which the court found to be unsupported by relevant evidence. The court quashed the Central Government's order and restored the Appellate Collector's decision.