Mumbai Court November 1981 Judgments

CamlIn Private Ltd. Vs. Union of India and Another

Court: Mumbai

Reported in: 1982(10)ELT1(Bom)

1. By this petition filed under Article 226 of the Constitution of India, the petitioners, who are manufacturing water proof drawing inks, have challenged the order passed by the Assistant Collector of Central Excise, respondent No. 2, holding that water proof drawing inks manufactured and cleared by the petitioners are correctly classifiable under the Tariff Item 14-I(5) of the Central Excise Tariff and excise duty has been correctly paid by the petitioners under the said Tariff item. The petitioners have further challenged the latter part of the order passed by respondent No. 2 rejecting their refund claim of Rs. 77,434.43 P. filed by the petitioners in respect of the duty paid by them on their drawing inks under Tariff Item 14-I(5) for the period from 11-2-1966 to 2-2-1974.2. In order to appreciate the contentions raised by the learned counsel Shri R.J. Joshi on behalf of the petitioners in this petition, few facts which lie within a narrow compass need to be referred to. The petiti...