Amines and Plasticizers Ltd. and anr. Vs. Union of India (Uoi) and ors.

Amines and Plasticizers Ltd. and anr. vs Union of India (Uoi) and ors.

Type Court Judgment Court Supreme Court of India Decided Oct 03, 1997

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Citation: sooperkanoon.com/672808
Court: Supreme Court of India
Judge: S.C. Agrawal and; Sujata V. Manohar, JJ.
Decided On: Oct 03, 1997
Case Number: R.P. (C) Nos. 1316, 1320 and 1324 of 1997 in C.A. Nos. 16885, 16890 and 16894 of 1996
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Amines and Plasticizers Ltd. and anr.

Respondent

Union of India (Uoi) and ors.

Legal References

Cases Referred: Mafatlal Industries v. Union of India
Reported In: 1997(96)ELT501(SC); JT1998(8)SC525; (1998)9SCC527

Excerpt

- order1. in these review petitions the respondents are seeking review of the orders dated 4-2-1997 passed in civil appeals nos. 16885, 16890 and 16894 of 1996 filed by the union of india whereby the said appeals have been allowed in accordance with the decision in mafatlal industries v. union of india, : 1997(89)elt247(sc) . the learned counsel for the respondents in support of the review petitions has submitted that in these matters refund has been claimed in respect of additional excise duty paid in respect of goods produced for captive consumption and that the question of refund in such cases has not been considered in mafatlal industries (supra) and the matter is pending consideration before this court. in the circumstances, the review petitions are allowed, the orders under review are set aside and the civil appeals are restored. list the civil appeals along with civil appeal number of which will be supplied by the counsel for the review petitioners. no costs.

Full Judgment

ORDER

1. In these review petitions the respondents are seeking review of the orders dated 4-2-1997 passed in Civil Appeals Nos. 16885, 16890 and 16894 of 1996 filed by the Union of India whereby the said appeals have been allowed in accordance with the decision in Mafatlal Industries v. Union of India, : 1997(89)ELT247(SC) . The learned counsel for the respondents in support of the review petitions has submitted that in these matters refund has been claimed in respect of additional excise duty paid in respect of goods produced for captive consumption and that the question of refund in such cases has not been considered in Mafatlal Industries (Supra) and the matter is pending consideration before this Court. In the circumstances, the review petitions are allowed, the orders under review are set aside and the civil appeals are restored. List the civil appeals along with civil appeal number of which will be supplied by the counsel for the review petitioners. No costs.

Same Court & Year Supreme Court of India · 1997 Same Parties Amines and Plasticizers Ltd. and anr. vs Union of India (Uoi)... Same Subject Excise Same Judge S.C. Agrawal and; Sujata V. Manohar, JJ.

Excise