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TMI Blog1989 (10) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... al. 2. Shri B.P. Sarkar, Deputy Manager of Hindustan Polymers swore to an affidavit stating that the Steel Authority of India Ltd. is the appellant in the abovesaid matter. SAIL has supplied a quantity of 4374.431 K.L. of Benzene during the period 26-6-1973 to 23-1-1977 and paid an amount of Rs. 18,37,373.42 N.P. as Excise duty at the rate of Rs. 450/- per K.L. under Notification 35/73. It was also stated that SAIL sought a refund of the amount on the ground that in pursuance of Notification 276/67 dated 21-2-1967 the Rourkela Steel Plant was declared as a Refinery and, therefore goods falling under Tariff Item 6 are wholly exempt from Excise duty. It was, therefore, stated that the appellant paid the amount under mistake of law and the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y party to this appeal and the application be dismissed. 6. The point that arises for our determination is whether the applicant can be impleaded as a second appellant under Rule 41 of the CEGAT Procedure Rules read with Section 151 of CPC. Rule - 41 of the CEGAT Procedure Rules, 1982 reads as follows:- "41. Orders and directions in certain cases - The Tribunal may make such orders or give such directions as may be necessary or expedient to give effect or in relation to its orders or to prevent abuse of its process or to secure the ends of justice." It is, therefore, seen that the Tribunal can, on the grounds which are just and in the interest of justice, if it so feels that the applicant is a necessary party, allow the applicant to be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 539 - Oswal Oil & Soap Industries v. CEGAT. It is clear from the orders of the Hon'ble Supreme Court that on peculiar facts and circumstances of that case, the appellants were ordered to be joined as respondents. The circumstances in that case was that M/s Oswal Oil & Soap Industry filed a Civil Writ Petition No. 3120/85 against respondents 3 and 4 for a Writ of Mandamas to carry out the orders passed by respondents Nos. 1 and 1 - (a) CEGAT, (b) Collector. In that case, Hindustan Polymer who was the petitioner contended that they and the other purchasers had obtained a refund of excise duty by way of proforma credit from the department while paying the excise duty on finished goods manufactured by them. It was contended that the notice had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. availed a refund to the tune of Rs. 93 lakhs 71 thousand by way of credit against the clearance of finished goods. The question whether HRBO falls under Tariff Item No. 68 or Tariff Item No. 12 is also pending consideration before the Appellate Tribunal, New Delhi as well as the Supreme Court of India. It was, therefore, their contention that if ultimately the decision is to the effect that HRBO falls under Item No. 68 that Writ Petition of Oswal Limited will be dismissed but if it is held that that the Writ petition is allowed, there was a prayer for the refund of duty paid as an excise duty on HRBO by the Writ Petitioner i.e. Oswal Oil & Soap Industries and they had already collected these excise duties from Hindustan Polymer Ltd. and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 1986 (26) E.L.T. 539 wherein the Hon'ble Punjab & Haryana High Court has relied on a decision of the Supreme Court reported in AIR 1982 SC 149 in the case of S.P. Gupta v. President of India & Ors. It has been held in this decision as follows :- "But we must hasten to make it clear that the individual who moves the Court for judicial redress in cases of this kind must be acting bona fide with a view to vindicating the cause of justice and if he is acting for personal gain or private profit or out of political motivation or other oblique consideration, the Court should not allow itself to be activised at the instance of such person and must reject his application at the threshold......" 10. Relying on the abovesaid decision, it is seen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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