SHANKAR SUGAR MILLS Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) This writ petition under Article 226 of the Constitution has been filed by Shankar Sugar Mills, Captainganj, Deoria for issuing a mandamus directing the Central Excise Authority to decide the application for remission of the amount in the sum of Rs. 2,35,476.09 P. The petitioner has also sought mandamus directing the respondents not to realise Rs. 82,487.48 P which is said to be due from the petitioner on the same account on which Rs. 2,35,476/- has already been paid.

(2.) Learned counsel for the petitioner submitted that the Central Excise Authority has not disposed of the petitioner's application in view of the order dated 22-11-1988 of this Court and has passed the same order as against which the writ petition had earlier been decided. The order was as under :

(3.) Learned counsel for the petitioner is right in his submission that making of the aforesaid order does not amount to comply with the direction of this Court on 22-11-1988. The Collector, Central Excise has repeated virtually the same order by which the petitioner was earlier aggrieved. This is not the disposal of the matter pending before him and as the application still remains undisposed of, the Collector, Central Excise, is issued a mandamus directing him to decide the application for remission and also whether the petitioner is liable to pay any Central Excise Duty on burnt molasses. We issue a direction to that effect and call upon the Collector, Central Excise, to decide the controversy within a period of two months from the date of presentation of a certified copy of this order before him. During this period of two months the Collector, Central Excise will not recover the sum of Rs. 82,000/- alleged to be due from the petitioner as duty on the burnt molasses. The petition is disposed of accordingly.