RALLIS INDIA LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Mr. Ajmera waives service of Rule on behalf of the respondents. The Special Civil Application is for quashing the order at Annexure-"L" which is at page 66 of the Special Civil Application. Even by the order at Annexure-L the Additional Collector of Central Excise and Customs has held as follows :

(2.) It is clear from the facts of the case that the authority concerned was directed to dispose of the main matter after giving opportunity to the party concerned to be heard on or before 20th April, 1990. Even though such order was passed by the Bench much earlier on February 2, 1990 the authority concerned fixed the hearing on 12-4-1990 directing the petitioner to give all the information regarding the refund claims on or before 16-4-1990 covering the period of 12 years. As correctly stated by the petitioners herein this requires longer period for the petitioner to furnish all such particulars. It is noticed that 13th, 14th and 15th of April, 1990 were holidays and as such time granted for the purpose of furnishing such particulars seems to be unreasonable. After giving such time it is noticed, that the Additional Collector has passed an order on 20th April, 1990, in order to comply with the directions of this High Court for the purpose of finalising the claim for refund.

(3.) It is unnecessary for us to give various other facts except stating that the Additional Collector himself directed the party concerned who felt difficulties, in furnishing the particulars to approach the High Court for getting extension of time. As a matter of fact the petitioner has approached this Court by way of Miscellaneous Civil Application No. 512 of 1990 in Special Civil Application No. 8755 of 1989 to grant extension of time for finalising the petitioner's refund claim. It is the stay of the petitioner through the learned counsel Mr. S. B. Vakil that the order of the Additional Collector which is impugned in this Special Civil Application was communicated only on 26-4-1990. The Miscellaneous Civil Application was disposed of on 26-4-1990 in the presence of Mr. Ajmera who appeared for the respondents therein and who waived service of rule for the respondents, making the rule absolute. The result being that the extension of time asked for was granted by the Bench of this High Court. Nevertheless the order seems to have been passed on 20th April, 1990 which is being impugned in this Special Civil Application. In the facts and circumstances of the case it is clear that the authority concerned has given insufficient time to the petitioner for the purpose of furnishing the necessary details for the refund claims and the reasonableness of the prayer for extension of time is in a way, accepted by the Department and also by the Bench of this High Court. Thus, it is clear that the order passed in haste has deprived the petitioners from furnishing the necessary details with regard to the refund claims and that has resulted, according to the petitioner in great loss.