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TMI Blog1984 (7) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... ted refund of amount collected as Duty totaling ₹ 1,70,597.44. 2. Facts material for decision of these appeals are : that appellants during 1964 and 1965 imported Earth Moving Equipment namely, Michigan Tractor Shovel, Michigan Shovel 125A, Traxacavator Model 977, Michigan Shovel 175A and Michigan Tractor Shovel 175A (hereinafter called the goods ). The only and primary function for which the goods were designed is that of machinery used for loading, scrapping, excavating i.e. as Earth Moving Machinery. The goods were inter alia assessed to additional duty (countervailing duty) on the basis that they were liable to Excise duty under T.I. 34 of the Central Excise Tariff as Motor Vehicles. The New Customs House, Bombay issued Publ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act, 1962. The appellants then again approached the Supreme Court and the Supreme Court on Dec. 10, 1979 in Civil Misc. Petition Numbers and Civil appeal numbers referred to above passed the following order : In view of the fact that when these matters had come up before this Court on November 17, 1976, a statement was made on behalf of the Government that if Revision applications were submitted to the Central Government the same would be considered on merits, we are of the opinion that the Government of India should not have disposed of the Revisions on the ground of limitation. We, therefore, set aside the order passed by the Joint Secretary to the Government of India on June 20, 1978 and remand the matters back to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed that the goods were not chargeable to countervailing duty, therefore, the only merits of the claim requiring examination was whether it was barred by limitation under Section 27(1) of the Act. He argued that one of the pleas raised by the Union of India in Civil Writ Petitions was that the appellants had not exhausted the alternative remedy of Revision application to Government of India under Section 131 of the Act (as then existing). If the appellants filed Revision application at that stage the same would have been barred by limitation as stipulated under Section 131 of the Act, therefore, the concession made before the Supreme Court should be interpreted to mean that Government would not reject the Revision application on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd. v. Union of India, (Civil Appeal No. 84/79) undated copy filed. 6. Shri V. Lakshmi Kumaran, learned Departmental Representative could not tell us as to what exactly was the statement or concession made on behalf of the Union of India on 17-11-1976 before the Supreme Court when the Supreme Court granted leave to the appellants to withdraw their appeals. Shri Lakshmi Kumaran replied that from the files it is not possible to say what exactly was the concession made by the Counsel representing the Union of India. While orders dated 17-11-1976 passed by the Supreme Court may be silent as to exact nature of the statement made on behalf of the Union of India but when the two orders (dated 17-11-1976 and 10-12-1979) are read together ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants claim overlooking or waiving limitation under Section 131 or under Section 27(1) of the Act. 7. Shri Haksar, learned Advocate for the appellants relying on Sunalal Yadav v. The State of Rajasthan and ors., AIR 1977 S.C. 2050 and Mahomed Oamer, Mohamed Noorllah v. S.M. Noordin, AIR 1952 Bombay 165 argued that an examination on merits would not include an examination about limitation. In the view we have taken in the present appeals, it is not necessary for us to give a finding whether in every case an examination on merits would exclude examination about limitation. As pointed out elsewhere in the present appeals our finding is that Government of India had made a statement before the Supreme Court to dispose of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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