2016 (6) TMI 1134

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..... sed to accept the utilisation of benefits under the second scheme on the plea that the scheme have subsequently been changed - reference made to the decision of the Hon’ble Court in Rasoi Ltd. Vs. Union of India [2004 (6) TMI 46 - HIGH COURT AT CALCUTTA] - whether the petitioners be allowed to utilise the benefits accumulated under earlier scheme towards payment under the subsequent scheme? - Held .....

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..... r dated September 13, 2005. Learned advocate for the petitioner has submitted that, by the impugned order the authorities have refused to accept the utilisation of the accumulated money credit by the petitioner. He has submitted that, the Union of India had initially introduced a scheme by which vanaspati manufacturers were allowed to set of the duty paid for purchase of minor oils against the du .....

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..... ed advocate for the respondents has submitted that the issues raised in the writ petition is covered by Rasoi Limited (Supra). In Rasoi Limited (Supra) it has been held that, a Vanaspati manufacturer is entitled to adjust money credit earlier accrued towards duty payable for a subsequent period. The petitioner is similarly situated and circumstanced as that of the petitioner in Rasoi Limited (Sup .....

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