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Mumbai Court January 1978 Judgments

Jan 20 1978

The Union of India (Uoi) and ors. Vs. the Elphinstone Spinning and Wea ...

Court: Mumbai

Decided on: Jan-20-1978

Reported in: 1978(2)ELT680(Bom)

Madon, J.1. This is an appeal filed by the Union of India and the Collector and Assistant Collector of Central Excise against the judgment and order of Rege J. by which he inter alia allowed the writ petition filed by the respondents in this Court and issued an order under Article 226 of the Constitution directing the appellants, their officers and agents to permit the respondents to remove without payment of excise duty under Item 22B of the First Schedule to the Central Excise and Salt Act, 1944 the goods mentioned in Item 7 of Ex. D and Ex. E to the respondent's petition and further directing the appellants to refund to the respondents a sum of Rs. 44,603.73 paid by them as excise duty to the appellants.2. The respondents, the Elphinstone Spinning & Weaving Mills Co. Ltd., to whom it will be convenient hereinafter to refer to as 'the mills', carry on inter alia the business of plasticising amongst other articles cotton fabrics and manufacturing P.V.C. (Poly Vylyn Chloride) leather c...

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Jan 12 1978

The Union of India Vs. India Gem House

Court: Mumbai

Decided on: Jan-12-1978

Reported in: (1978)80BOMLR397

R.M. Kantawal, C.J.1. Union of India and others have filed this appeal against the order of Vimadalal J. inter alia issuing a writ of mandamus directing the appellants to withdraw and cancel a circular dated January 11, 1967 and granting other ancillary reliefs. Indian Gem House, the respondents, (original petitioners) are the members of an association known as 'The Precious Stone Importers' & Exporters' Association'. They were registered as exporters under the Gem and Jewellery Export Promotion Scheme notified by the Government from time to time. The import trade control policy for the year April 1966 to March 1967 was published in the Gazette of India Extraordinary on March 30, 1966. Appendix 23 is the said import trade control policy containing provisions about Export Promotion Scheme. On June 6, 1966 a public notice was published in the Gazette of India, Extraordinary, Part I, Section I under the signature of the Chief Controller of Imports and Exports informing the public that it ...

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