ASSISTANT COMMISSIONER CENTRAL EXCISE Vs. R MANI

JUDGEMENT

(1.) The review application is filed by the Assistant Commissioner, Central Excise, Salem to review the order dated 18.6.2010 passed by this court in W.P.No.4802 of 2009. By the order under review, this court gave a direction to the review petitioner to refund a sum of Rs.45,264/-, which was wrongly deducted and remitted to the Central Excise Department, within a time frame, but no interest was directed to be paid. The order itself came to be made on the basis of the written instructions received from the first respondent in the writ petition and the second respondent not having contradicted those facts by filing any counter affidavit. But, the second respondent in the writ petition has now come before this court with this review application.

(2.) When the review came to be filed with a delay of 52 days, the same was condoned by this court in M.P.No.1 of 2010. When the matter came up on 10.3.2011, this court had directed notice to the respondents including private notice. The private notice was served and proof of service was also filed. On notice, the first rspondent has also filed a counter affidavit, dated 6.7.2011.

(3.) Heard the arguments of Mr.S.Yaswanth, learned counsel for the review application, Mr.K.Thiruvengadam, learned counsel for the first respondent and Mr.RM.Muthukumar, learned Government Advocate appearing for second respondent.