A C MEHTA Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard the learned Counsel for the parties. Rule. Rule is made returnable forthwith. The learned Counsel for the Respondents waives service. By consent taken up for hearing.

(2.) By this petition, the Petitioners are challenging five orders with regard to the refund applications which were rejected by the Assistant Commissioner (Central Excise) Kandivali Division dated 5th October, 2006. It appears that in all the five cases, the Petitioners could not produce the proof of actual exports at the relevant time and under these circumstances, the order in original was adjudicated on 18-12-2002 and was confirmed on 28-3-2003 thereby confirming the duty demand and the penalty aggregating to Rs. 28,20,330/-.

(3.) It appears that against the said order, even the appeals which were filed before the Commissioner (Appeals) Central Excise were also dismissed on 30-1-2004, and aggrieved thereby the Petitioners had approached this Court by way of a Writ Petition No. 2305 of 2005 and this Court by an order dated 13th October, (Bom.)] has dismissed the said Petition and thereby declined to interfere on the ground that the delay in submitting the requisite documents with regard to the proof of export cannot be condoned.