9911796707
TMI Blog2000 (7) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... been deposited by the respondent along with interest thereof to be refunded to the Company as no valid demand was in existence as a result of the said decision. But the learned Judge chose to direct that out of the total amount deposited on which interest had accrued only the principal amount should be paid to the appellant and the interest to the respondent. Once this order had become final the question of the appellant subsequently contending that they are entitled to receive the interest also does not arise. The order dated 22nd December, 1983, relevant part of which has been quoted hereinabove, makes it clear that it is only the principal amount which had been deposited which has to be paid to the appellant and not anything more. Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sited from time to time be invested by the Court. This prayer was accepted and by order dated the 2nd of November, 1981 the High Court directed the Prothonotary and Senior Master to invest the amounts of excise duties by depositing the same in a nationalised bank. 5.The aforesaid writ petition was finally heard and disposed of by the Single Judge of the Bombay High Court on 22nd December, 1983. The writ petition was allowed and the letter of the Assistant Collector who demanded the excise duty was quashed. It was held that there had been violation of the principle of natural justice as the hearing had not been granted. The learned Judge gave the Excise Authority its liberty to pass a fresh order. With regard to the amount of money which h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .49p. being the principal amount of excise duty which had been deposited by the respondent. The respondent took out notice of motion for an order that the amount of interest Rs. 29,37,521.66p. which had accrued on the principal amount deposited should be paid to the respondent-company. This prayer was accepted and by order dated 17th of August, 1984 the Prothonotary and Senior Master was directed to pay the interest to the respondent. Aggrieved by this order, an appeal was filed which was dismissed in limine by the Division Bench which has given rise to the present appeal. 7.From the facts enumerated hereinabove, it is more than evident that the learned Single Judge by his order dated 22nd December, 1983 while allowing the writ petition o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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