INDIA DYESTUFF INDUSTRIES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) PETITIONERS namely Indian Dyestuff Industries Ltd. have filed these three Writ Petitions challenging various show cause notices issued by the Respondents under Section 11-A of the Central Excise and Salt Act, 1944 (Act for short) either seeking to reject the refund claim of the Petitioners or seeking to recover excise duty erroneously refunded to the Petitioners.

(2.) BEFORE the commencement of arguments, Mr. Nankani, learned Counsel appearing for the Petitioners fairly conceded that the show cause notice dated 5th December, 1988 (Exhibit-N in Writ Petition No. 2857/1989) seeking to reject the refund claim of the Petitioners is required to be adjudicated upon by the authorities in the light of the decision of the Apex Court in the case of Mafatlal Industries Ltd. V/s. Union of India reported in 1997 (89) E. L. T. 247. Accordingly, the learned Counsel did not press the challenge to the said show cause notice dated 5. 12. 1988 (Exhibit-N in Writ Petition No. 2857/89) which pertain to rejecting the refund claim of the Petitioners.

(3.) THUS, the challenge in these petitions are restricted to various show cause notices issued by the Respondents under Section 11-A of the said Act, seeking to recover the amounts erroneously refunded to the Petitioners.