VIKRANT TYRES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The first petitioner is a Company registered under the Companies Act, and the second-petitioner is a shareholder. This writ petition is filed for a declaration that Notification No. 159/85 dated 16-7-1985 issued by the Central Government in exercise of its power conferred by Rule 8(1) of the Central Excise Rules, 1944 ('Rules'), rescinding the Notification No. 88/84 dated 6-4-1984 (Annexure - 'B'), as void and unenforceable against the petitioners.

(2.) A writ of mandamus directing the refund of the excess of duty of Rs. 34,36,487 - 10 ps. paid during the period 16-7-1985 to 22-10-1986 is also prayed for as a consequence flowing from the first prayer.

(3.) The petitioner-company manufactures tyres, tubes and flaps at its factory in Mysore, which where exigible to excise duty under Tariff Item 16 of the I schedule to the Central Excises and Salt Act, 1944 ("the Act") during the relevant period.