FOREMOST DAIRIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) By this writ petition, the petitioner really seeks unjust enrichment to the extent of Rs. 1, 17, 01, 275.71.

(2.) Briefly stated, the facts are that the petitioner is the manufacturer of Skimmed Milk Powder. It sold Skimmed Milk Powder during the period 7th March, 1970 to 8th April, 1977 and on the said Powder it paid Excise Duty of Rs. 1, 17, 01, 275.71. Various assessments were made and no objection was taken by the retitioner to the levy of Excise Duty.

(3.) On 9th April, 1977 a Notification was -issued whereby Excise Duty was specifically leviable en Skimmed Milk Powder. The case of the petitioner is that one of its employees on 28th January. 1980 informed the petitioner that prior to 9th April, 1977 no Excise Duty on Skimmed Milk Powder was payable. Thereupon a notice of demand was sent by the petitioner on 21st March, 1980 followed by the filing of the present writ petition.