LAWS(GJH)-2019-9-130

AJNI INTERIORS Vs. UNION OF INDIA

Decided On September 04, 2019
Ajni Interiors Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) This petition under Article 226 of the Constitution of India is filed with following main prayer:

(2.) The petitioner, M/s.Ajni Interiors, was a proprietorship concerned earlier changed to a private limited company under the Companies Act and it functioned in the name and style of M/s.Ajni Interiors than M/s.Ajni Clean Rooms Pvt. Ltd. (now known as, M/s.Ajni Industries Pvt. Ltd.). On a tip of-intelligence received by the Headquarter Officers of Preventive Section of the Excise Department that the petitioner is indulging in evasion of Central Excise Duty, a team of Central Excise Officers of Headquarter Preventive Vadodara-II visited the premises on 20.9.2005 to ascertain the facts on the basis of authorization as per the Search warrant issued on 20.9.2005 by the Competent Authority.

(3.) This petition, under Article 226 of the Constitution of India, is filed against orders refusing the refund claimed by the petitioner on the ground that it is not filed in a prescribed form and filed beyond the period of limitation.