AAKANKSHA METALS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Mr. Kamal Trivedi, learned Additional Advocate General with Mr. Paresh M. Dave, learned Counsel for the petitioners seeks leave to delete prayer (A) and also the first part of prayer (E). Leave as prayed for is granted.

(2.) The learned Counsel for the petitioners have shown to the Court the stainless steel iron rod with a gauge of 12 mm and the stainless steel wire made therefrom with the gauge of 0.80 mm and submitted that the stainless steel wire is an entirely different product (which is commercially also known as a different product) from the stainless steel rod and thereafter submitted as under :-

(3.) Mr. Trivedi, learned Counsel for the petitioners states that in case ultimately the petitioner-Company fails, the petitioner-Company shall not claim refund of the excise duty which shall be paid if this Court grants ad-interim/interim relief.