WELDEKAR LAMINATES PRIVATE LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) BOTH these Notices of Motion can be conveniently disposed of by common order and the facts to be set out hereinafter would indicate the reliefs sought in the two motions. The petitioners, m/s. Weldekar Laminates Private Limited field Writ Petition No. 1996 of 1991 in this Court under Article 226 of the Constitution of India seeking direction to the respondents to refund the amounts which were recovered without any authority of law. The petition came up before a division Bench and on July 1, 1991 the relief sought by the petitioners was granted. The division Bench directed that the respondents shall refund the amount within four from the date of order. It was further directed that in case of failure the respondents shall pay the amount with interest at the rate of 15% per annum from the date of order till payment. The respondents failed to pay the amount within the stipulated period.

(2.) THE respondents took out Notice of Motion No. 388 of 1991 seeking extension of time of two weeks to make the payment. The request was granted by the Division Bench by order dated august 16, 1991 and accordingly, the respondents were required to refund the amount before end of August 1991. The respondents again failed to refund the amount. On September 19, 1991 and the prayer made was : " that the respondents be granted extension of time limit till the Hon'ble Supreme Court decides special Leave Petition No. 10313 of 1991 filed against Bombay High Court judgment dated april 19, 1991 in Writ Petition No. 46 of 1991 filed by M/s. Vidarbha Veneer Industries, nagpur. " the respondents claimed that the order passed by the Supreme court on June 6, 1991 was in the following terms :

(3.) AS the refund was not made within the stipulated period, i. e. end of August 1991, on september 5, 1991, the petitioners took out Notice of Motion No. 453 of 1991 for committing the respondents under the Contempt of Courts Act of wilfully refusing to obey the orders passed by this Court. The petitioners seek direction that the respondents should be directed to pay an amount of Rs. 30,18,893. 34 together with interest thereon at 15% per annum from July 1, 1991 till payment in addition to committing under the Contempt of Courts Act. Before examining the Motion taken out by the petitioners for committing the respondents for wilfully disobeying the orders of the Court, it would be convenient to taken up for consideration notice of Motion No. 481 of 1991 taken out by the respondents for extension of time to make payment in view of the order of the Supreme Court. It is required to be stated that this Motion is taken out on September 19,. 1991, i. e. long after the Bill was introduced in the Parliament providing for amendment of provisions of Central Excise Act in respect of claim for refund of duty. Section 11b of the Act was introduced after the Parliament approved the Bill effect from september 20, 1991. In support of the Motion for extension of time to make payment on the ground that the Supreme Court has passed ad interim order in some other matter, S. K. Tiwary, assistant Collector of Central Excise filed affidavit sworn on September 17, 1991. In paragraph 6 of the affidavit, the Assistant Collector claims :