1991 (8) TMI 113

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..... B. Singh, Madras-1 v. Union of India by its Secretary (Excise) Ministry of Finance, North Block New Delhi Others] disposed of alongwith other Writ Petitions. The petitioner in the Writ Petition is the appellant in this Writ Appeal. The respondents in the writ petition are the respondents in this Writ Appeal. Convenience suggests that we refer to the parties as per the nomenclature assigned to t .....

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..... re taken note of by the learned single Judge on this question. The learned single Judge opined that the question as to whether the petitioner has passed on the excise duty to its consumers is a controversial one, which cannot be adjudicated upon by him in writ powers and in this view, the learned single Judge directed the third respondent to examine this question and further said that if the third .....

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..... hat if the excise duty had been passed on to its consumers, the petitioner would become ineligible to claim the refund is not tenable in the light of pronouncements other than those relied on by the learned single Judge, and in view of the opinion expressed by the learned single Judge on the legal question, the process of going before the third respondent to try the factual question would prove a .....

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..... econd Appellate Authority, namely, Customs, Excise and Gold (Control) Appellate Tribunal, Madras. Mr. N. Venkataraman, learned counsel for the petitioner, submits that the question cannot be treated as stare decisis and one of us (Nainar Sundaram, J.) taking note of the conflicting views expressed in the pronouncements, has made a reference of this question to a larger Bench than Division Bench, a .....

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..... reference is yet to be made and answered. Accordingly, we deem it fit to vacate and we do vacate the opinion expressed by the learned single Judge that if the petitioner has passed on the excise duty to its consumers, it would become ineligible to claim the refund, The second Appellate Authority, namely, Customs, Excise and Gold (Control) Appellate Tribunal, Madras which is seized of the matter s .....

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