GARWARE PAINTS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS Writ Petition seeks to challenge, inter alia, the Order passed by the Assistant Collector of central Excise bearing No. V (68) 18- 154/80/1993 dated 19th March, 1984, as also the Order no. C. EX. 6/wp/59/91/pl/1441 dated 19th March, 1984, by which the Assistant Collector, central Excise, Division - I, Thane, rejected eight refund claims amounting to Rs. 90,17,762. 05 for the period from 1st July, 1977 to 10th February, 1981 as also the refund claims for the period 16th February, 1981 to 30th June, 1993, amounting to Rs. 44,700. 48, respectively.

(2.) THE facts giving rise to this Writ Petition, briefly, are as follows :

(3.) FOR the sake of convenience, at the very outset, we propose to deal with the second impugned order No. 1941, dated 19th March, 1984, passed by the Assistant Collector, item wise.