COLFAX LABORATORIES INDIA LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) BY this petition filed under Article 226 of the Constitution of India, the petitioners have impugned the order dated 31st May, 1991 passed by the Assistant Collector of Central Excise, Division Panaji, Goa, copy whereof is Exhibit A to the petition. By the said impugned order, the Assistant Collector of Central Excise, Panaji-Goa (Division), has rejected the price lists No. 101/90-91 and No. 102/90-91 on the grounds set out in the impugned order. The petitioners have also sought issue of a writ of mandamus or a writ in the nature of mandamus or any other writ or direction directing the respondents to refund to the petitioners the excise duty collected from the petitioners on the footing of the impugned order in the sum of Rs. 12,81,727. 08 p. together with interest.

(2.) THE petitioners are manufacturers of excisable goods falling under chapter heading 3307 and 3304 of the Central Excise Tariff, 1895. The petitioners supply their products to wholesale dealers in various States throughout India.

(3.) THE petitioners have averred in the petition that their products referred to in the price lists No. 100/90-91, 101/90-91 and 102/90-91 attract varying of sales tax in different States varying between 6% and 21%. The petitioners have further averred that the petitioners are therefore required to give regional discounts i. e. quantity discounts to their wholesale buyers at the varying rates while selling their products to them in different States in order to ensure as far as possible equal margin of profit to all the wholesale dealers in various States.