UNION OF INDIA Vs. ASIA TOBACCO COMPANY LIMITED

JUDGEMENT

(1.) THESE writ appeals are against the common order made in W. P. Nos. 6048, 6049 and 6050 of 1984.

(2.) THE facts of the case are as follows :- THE respondent in the writ appeals, who is the petitioner in the writ petitions and who, for the sake of uniformity, will hereinafter be referred as to the petitioners manufactures cigarettes on which excise duty is payable. By an exemption Notification No. 30/79-Central Excise, dated 1-3-1979, made under Rule 8 of the Central Excise Rules, 1944, the Central Government exempted cigarettes falling under a particular description from so much of the duty of excise leviable thereon, as is in excess of the duty specified in the corresponding entry in Column (2) of the Notification. THE petitioner had the benefit of this exemption Notification and was clearing the manufactured cigarettes on payment of the concessional excise duty.

(3.) IT was in these circumstances, the petitioners filed W.P. No. 6048 of 1984 for a writ of mandamus to direct the respondents to refund all moneys collected in pursuance of Notification No. 284/82-C.E., dated 30.11.1982 for the period from 30.11.1982 to 7.19.1982 on clearances made during such period. W.P. No. 6049 of 1984 was filed for a writ of declaration declaring that the Notification No. 284/82 will be effective only from 8.12.1982. The prayer in W.P. No. 6050/84 was for the issue of a writ of certiorari to quash the order dated 22.2.1984 issued by the second respondent declining the request of the petitioners, as aforesaid.