RAIN BOW STEELS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Learned Counsel for the petitioner stated that his client does not desire to file rejoinder affidavit Therefore this case is taken up for final disposal in view of the exchange of affidavits in accordance with the Rules of Court

(2.) The petitioner seeks quashing of the order dated 13th January, 1992, passed by the Superintendent, Central Excise, Muzaffarnagar, respondent No. 3 (Annexure 3 to the petition) and directing the respondents to release the freezed amount of Rs. 5,27,904.35 forthwith and further to legalise the credit of amount of Rs. 7,12,267.72 p.

(3.) The Collector, Central Excise, Meerut, by order dated 25th April, 1989, imposed a penalty of Rs. 10,00,000.00 on the petitioner and confiscated the seized M.S. Ingots, which was seized on 9th July, 1987, the total duty imposed by the said authority was to the tune of Rs. 11,99,050.84. The petitioner, feeling aggrieved, filed an appeal before the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi along with the stay/waiver application. The Tribunal by its order dated 29th September, 1989, disposed of the stay/waiver application and directed the petitioner to pay full amount of duty of Rs. 11,99,050.84 as aforesaid and waived the pre-deposit of the penalty amount. Thereafter, the petitioner filed a writ petition in this Court wherein the Court directed the Tribunal to dispose of the case within three moths. As per direction in the said writ petition the petitioner deposited Rs. 11,99,050.84 on 30th January, 1990. The Tribunal finally disposed of the appeal by means of an order dated 30th April, 1991, set aside the order passed by the Collector, Central Excise and also directed the case for de novo adjudication. Thereafter, the Collector, Central Excise, adjudged the Central Excise Duty on the petitioner to the tune of Rs. 3,56,783.12 p. and a penalty of Rs. 1,00,000.00 along with Rs. 30,000.00 as redemption fine, the total amount comes to Rs. 4,86,783.12 p. It is after this order becoming final the petitioner claims that the balance amount out of what has been ordered by the Collector as aforesaid is to the credit of the petitioner as the difference amount to the tune of Rs. 7,12,267.72 is the amount which would be after deducting the aforesaid amount from the total deposits made by the petitioner earlier as aforesaid. It seems thereafter without obtaining any formal order from the concerned authorities for refund of the aforesaid amount for utilising for the clearance of excisable goods wide O.P.I. Nos. 553 to 591. In consequence thereof the Superintendent, Central Excise freezed the balance amount of Rs. 5,27,904.35, which is balance as per P.L.A. on 13th January, 1992, with a clear direction not to utilise the same in future clearance.