MAN INDUSTRIAL CORPORATION SHRI SATISH CHANDRA AGARWAL Vs. SUPERINTENDENT CENTRAL EXCISE MOR JAIPUR :SUPERINTENDENT CENTRAL EXCISE MOR JAIPUR

JUDGEMENT

(1.) BY the court:

(2.) MAN Industrial Corporation Ltd. (hereinafter referred to as 'the petitioner Company') is engaged in manufacture of bars, rods, sections, squares, for goings, etc. and for that purpose it uses steel ingots produced with the aid of electric are furnace.

(3.) IN the present case I find that the Allahabad High court had decided the case of Bansal Steelsons Co. Private Lid. v. Union of INdia & Others (Cen-Cus June 1974, Page 1) on 18/01/1974. The mistake can, therefore, be said to have been discovered on 18/01/1974. The petitioner Company submitted the application for refund of the excise duty on 5/06/1974 i.e. within the prescribed period of limitation of three year under S. 113 of the Limitation Act. The petitioner Company, is, therefore, entitled to succeed.