CENTURION LABORATORIES PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Shri Ankit Shah, learned ASG makes a statement that order produced at page 21 squarely covers the issue and Department has not challenged the same in any respect. The Court may pass appropriate order.

(2.) Rule. Shri Vyas, learned ASG and Shri Shah, learned advocate waives service of notice of Rule on behalf of respondent Nos. 1, 2 and 3 respectively. By consent, Rule is fixed forthwith.

(3.) By this petition under Article 226 of the Constitution of India, the petitioners have challenged the orders (i) Rebate/1543-1561/ Centurion/Div-I/16-17, dated 28-11-2016; (ii) Rebate/1584-1585/Centurion/Div-I/16-17, dated 29-11-2016; (iii) Div-III/CE/175-179/Reb/16-17, dated 30-12-2016; (iv) Div-III/CE/125-127/Reb/16-17, dated 18-12-2016; (v) Rebate/1898-1903/Centurion/Div-I/16-17, dated 12-1-2017 and (vi) Div-III/CE/198-200/Reb/16-17, dated 15-2-2017, passed by the Assistant Commissioner, Vadodara (Annexure "K" to the petition), whereby he has rejected the rebate claim of the petitioners on the ground that the same is directly opposed to the judgment of this court in the case of Zenith Spinners v. Union of India - 2015 (326) E.L.T. 97 (Guj.).