9911796707
TMI Blog1976 (3) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... s follows : Description of Goods Rate of duty 27. ALUMINIUM - (a) any crude from including ingot, bars, blocks, slabs, billets, shots and pellet. Three hundred rupees per metric tonne. (b) Manufacturers, the following, namely, plates, sheets, circles, strips and extruded shapes and sections in any form or size. Five hundred rupees per metric tonne. (b) Foils, that is a product of thickness (excluding and backing) not exceeding 0.16 millimetres Six hundred rupees per metric tonne (c) pipes and tubes....... Ten per cent ad volorem . By the Finance Act of 1969, the above item was amended, and aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of India, Ministry of Finance. This was allowed by a short order, Ext. P. 5, which reads as follows : "Having regard to all the facts and circumstances of the case, the Government of India are pleased to allow the revision application and direct that consequential relief be granted to the petitioner." 2. The petitioner's complaint is that Ext. P. 5 was not implemented and no refund was granted to the petitioner, despite the clarifications made by the petitioner in respect of the quantum of duty to be refunded (vide Exts. P. 6 to P. 13). Ex. P. 14 is produced by the petitioner as a copy of the public notice regarding the decision of the Central Board of Excise and Customs, to the effect that Aluminium Wire Rods, other than extruded, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as to which I say anything. it seem to me that such a contention is not open to the respondents in view of the specific order Ext. P. 5. The application for refund, Ext. R-8 and the revision petition Ext. P-4, all specifically described the article in respect of which the duty had been collected and in regard to which refund was prayed for as properzi rode. It was oil that basis that Ext. P. 5 order was passed. The question now is one of implementing the order. It is no longer open to the respondents at this stage to urge contentions which should have been agitated at the stage of revision. The counter affidavit indeed, in one place, seems to take up the position that the revisional order is illegal and null and void. This, I am afraid, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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