9911796707
|
Home
Issues involved: Challenge to orders dated 28th August, 1985 and 30th August, 1985 passed by the Assistant Collector of Central Excise Division IV, Bombay II.
Facts: - The Petitioners manufactured vegetable oils at their factory in Bombay. - Central Government exempted vegetable products made from indigenous Rice Bran Oil from Excise duty. - Petitioners claimed exemption under Notifications dated 29th May, 1971 and 15th October, 1983. - Dispute arose regarding the extent of exemption on Rice Bran Oil used in vegetable products. - Show Cause Notice issued in January 1985 for recovery of refund amount. - Orders passed by 2nd and 3rd Respondents confirming or rejecting refund claims. - Appeal filed by Petitioners against the orders. Legal Issues: 1. Limitation under Section 11(A) of the Act: - Show Cause Notice issued beyond the six-month limitation period. - Petitioners contended that refunds were made in accordance with government notifications. - Dispute over the admissibility of rebate on total quantity of vegetable products. 2. Validity of Show Cause Notices and Orders: - Issuance of multiple Show Cause Notices and subsequent Orders by 2nd Respondent. - 3rd Respondent's Order on appeal highlighting legal flaws in the Show Cause Notice and interpretation of notifications. - Finality of 3rd Respondent's Order and implications on subsequent actions by 2nd Respondent. Judgment: - The Order dated 28th August, 1985 passed by the 2nd Respondent was quashed and set aside. - The 2nd Respondent's Order dated 30th August, 1985 rejecting refund claims was challenged. - The 3rd Respondent's Order dated 24th June, 1985 was considered final and binding. - No appeal to higher tribunal from the 3rd Respondent's Order. - Issuance of additional Show Cause Notice by 2nd Respondent deemed illegal and against the finality of the 3rd Respondent's decision. - Both Orders dated 28th August, 1985 and 30th August, 1985 were quashed and set aside. - The Petition was successful, and no costs were awarded.
|
