9911796707
TMI Blog2000 (6) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... n Excise Rule, 1934 and in supersession of all previous notifications/orders on the subject, the rates of the excise duty payable by the Licencees on the Indian Made Foreign Liquor and Beer was re-scheduled. However, the said notification was challenged before a Single Bench of the High Court at Calcutta under the constitutional writ jurisdiction and an order was passed by the Single Bench of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liquor licencees and he being the one of the licencee of Mayabunder liquor shop requested to refund the excise duty paid by him during the respective period. 2.It appears that the authority concerned preceeded in an appeal before the Division Bench of this Court in respect of the licencees in the similarly situated position when an order was passed by the Division Bench of the High Court of Cal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the amendment Regulation of 1984 in substance amounts to declaring earlier judicial decisions as invalid and not binding upon the authorities and hence must be held to be invalid as amount to encroachment upon the judicial power by the legislature of the state and accordingly the same is ultra vires to the Constitution of India. 4.The fact that by Section 6(2) of the Amended legislation, thos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned preferred an appeal to the Supreme Court of India when it was held by the Supreme Court of India that it is a case of unjust enrichment and the excise duty has to be refunded and thereby the appeal was dismissed. Such matter was reported in 2000 (121) E.L.T. 10 (S.C.) = 1999 (1) SCC 507 (Deputy Commissioner, Andaman District, Port Blair v. Consumer Coop. Stores Ltd. with other matters). Eve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o this petition being the refund application dated 16-11-1979 at the rate of 6% per annum as it was fixed by the Division Bench of this Court till the final refund and the same was given effect to by the authority concerned within a period of eight weeks from the date of communication of this order by the petitioner. Thus this writ petition stand disposed of. No. order is passed as to costs. L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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