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1989 (12) TMI 54

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..... ted firm of Messrs Takandas H. Kataria. The said firm, as then constituted, had in 1971 purchased from Respondents No. 4 on high-sea basis, 28 cases of C.N. sheets. The said consignment was cleared by the Clearing Agents of this firm on 17th August 1972. The said goods were subsequently consumed by the said firm in the course of their business. The 2nd Petitioners are the firm of Messrs Takandas H .....

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..... f cellulose nitrate sheets. The Petitioners by their letter dated 23rd May 1977 made their offer and deposited a sum of Rs. 58,360/- as earnest money. The Petitioners' tender was accepted in respect of certain lots. A sum of Rs. 8,660/- was accordingly deducted from the deposit of Rs. 58,360/-. The balance amount of Rs. 49,700/- should therefore have been returned to the Petitioners. The 4th Respo .....

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..... ay that they could not do so as they had no copy of the Order. At all stages, the clearing agents had acted in the matter. They had shown cause to the Notice dated 21st May 1973, they had appealed against the Order dated 4th January 1974. The copy of the Order dated 24th January 1979 could easily have been obtained by them. That has not been done. The Order of the Appellate Tribunal dated 24th Jan .....

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..... no opinion on the question as to whether Petitioners are bound to pay to Respondents No. 4 the amounts claimed as short-levy of duty. 7. In this Petition before the Appeal Court Respondents No. 4 have undertaken that in the event of the Petitioners succeeding, they will return the amount to the Petitioners with interest at 10% per annum. Under the circumstances, the Petition is made absolute in .....

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