MEENAKSHI FOUNDRY Vs. SUPERINTENDENT OF CENTRAL EXCISE

JUDGEMENT

(1.) W. P. No. 6030 of 1981 is for the issue of a writ of mandamus forbearing the respondents from taking coercive action in pursuant to the notice in O. C. No. 1097/81, dated 14-7-1981 on the file of the first respondent pending disposal of the revision petition before the 4th respondent.

(2.) W. P. No. 6072 of 1981 is for the issue of a writ of certiorari calling for the records relating to the notice of the 1st respondent in O. C. No. 1096/81, dated 14-7-1981 and for quashing the same.

(3.) AS regards the refund of Rs. 21, 763. 20, the 4th respondent by his order dated 17-10-1980 set aside the orders of sanction of refund of the 2nd respondent and directed the 1st respondent to consider his order and decide upon the same in his show cause notice. On 6-12-1979, the 1st respondent has already included the said sum of Rs. 21, 763. 20 in his show cause notice which is for a total sum of Rs. 99, 971. 20 for the period 1-4-1979 to 19-7-1979. The third respondent, by his order in appeal No. 439. 80 dated 8-6-1981 has disallowed the claim of the 1st respondent to the tune of Rs. 60, 721. 60 as time barred. AS such the aforesaid sum of Rs. 21, 763. 20 was included and to be treated as time barred.