J.K. PAPER LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) WHEN the matter is called out Mr. Malkan prays for time to tender affidavit -in -reply. However, the request is rejected in light of the facts on record and the view that the Court is inclined to take.

(2.) HEARD Mr. Paresh M. Dave and Mr. Malkan appearing respectively for the petitioners and the respondent. RULE, returnable today. Mr. Malkan waives service. The petition is taken up for final hearing and disposal with the consent of the learned Counsel.

(3.) AS can be seen from the impugned orders made by the Tribunal it has not recorded any independent finding but merely relied upon its own decision in the case of CCE, Madras v. Addison and Company while passing both the final order and the miscellaneous order. The dispute between the parties pertains to the claim of refund in respect of the element of duty included in the cash discount passed on by the petitioners, between July 2000 to July 2001, to the purchasers of the products of the petitioners.