9911796707
TMI Blog1982 (9) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1956, which carries on business of manufacture of paints, synthetics and allied products at Indore. Excise Duty is payable on the products manufactured by the petitioner Company, in accordance with the provisions of the Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act'). In accordance with the provisions of sub-rule (1) of Rule 173C of the Central Excise Rules (hereinafter referred to as 'the Rules') the petitioner Company filed a list showing the price of the goods manufactured by it. According to the petitioners, under a mistaken belief, they had showed price which included expenditure incurred in connection with sale and paid duty assessed on the goods accordingly. The petitioners have averred that sometime i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at in accordance with the provisions of section 4 of the Act. As regards claim for refund, it is urged that the Central Government has prescribed a procedure for claiming refund of excise duty paid in excess and as the petitioners had not adopted that procedure, it was not possible to consider the request for refund. It was admitted that respondent No. 2, Superintendent, Central Excise had returned the price list to the petitioners. 4. To appreciate the contentions urged on behalf of the parties, it is necessary to refer to the material provisions of law. Section 4 of the Act provides for valuation of excisable goods for the purpose of charging duty of excise. Under section 11-B of the Act, any person can claim refund of any duty of exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, failed to perform this duty. 5. As regards the claim of the petitioners that the duty levied at present by the respondents is not in accordance with the provisions of the Act, we would not like to express any opinion at this stage. If the duty recovered from the petitioners is not in accordance with law, then a procedure is prescribed by the Act for getting relief. For refund of duty alleged to have been illegally recovered from the petitioners, Section 11-B of the Act prescribes procedure for refund. No good reason has been pointed out to us for invoking the extraordinary powers of this Court under Article 226 of the Constitution of India. 6. For all these reasons, the petition is partly allowed. The respondents are directed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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