UNION OF INDIA Vs. INDO NATIONAL LIMITED

JUDGEMENT

(1.) By a common judgment delivered in nine Writ Petitions, a division bench of the A. P. High court granted deductions under several heads. Being aggrieved by that decision, the Union of India preferred nine appeals being C. A. Nos. 2642-50/79. However, Civilno. 2642/79 was withdrawn on 21/9/1992 and, therefore, it does not figure in the group of appeals being disposed of by this Order.

(2.) Subsequent to the filing of these appeals the question of grant of deductions under different heads came up for decision before this court in government of India v. M. R. F. Ltd.- 1995 (77 E. L. T. 433 (SC) decided on 8/5/1995. By this judgment the question whether deductions claimed under certain definite heads are allowable or not to the assessee came to be determined. It is not necessary for us to identify the various heads under which deductions were claimed by the assessees before the High court. Suffice it to say that the entire matter would have to be looked at in the light of the decision of this court rendered on 8/5/1995. The assessees would be entitled to deductions under certain heads and reduction of deductions under certain other heads. It,therefore, seems appropriate that the entire matter is remitted to the Assistant Collector of central Excise who initially dealt with these matters for afresh determination of the entire question of liability of excise duty after taking into consideration the deductions, if any, to which each assessee would be entitled. To put it differently, the matter will go back to the concerned Assistant Collector who will determine the liability in regard to excise duty after taking into consideration the deductions to which each assessee would be entitled in the light of the decision of this court dated 8/5/1995. If at the end of the exercise it in found that the assessee is entitled to a refund the question whether the amount is refundable in view of Section 11b of the central Excises and Salt Act would have to be determined by the said authority.

(3.) All the aforesaid eight appeals are disposed of accordingly with no order as to costs.