DEVANG TEXTILES PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) On a consideration of the matter, we are of the view that the point in dispute, whether auxiliary duty and countervailing duty is also payable, is concluded by the decision of the Supreme Court in M/s.Kathayee Cotton Mills Ltd. v. Union of India,. in favour of the Union of India and against the petitioner, by which the Supreme Court upheld the reasoning given by the Kerala High Court in Raja Lakshmi Mills Ltd. v. Union of India 1984(16) E.L.T. 47.

(2.) The Bombay High Court in Pawan Kumar Goyal v. Union of India 1990 (45) E.L.T.227 following the decision in Raja Lakshmi Mills Ltd. (supra) came to the same conclusion.

(3.) Accordingly, following the aforesaid decisions, we are of the view that the writ petitions are without merits and are dismissed.