OUDH SUGAR MILLS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioners seek by this petion quashing of orders refusing refund with regard to excise duty paid for the period 1-3-69 to 28-2-70 and also had futher prayed for inerim relief of prohibition, prohibiting the Respondents from recovery of the duty upon the calculation of price which included fringht, marketing expnses and packing expenditure of the articles which the petitioners manufacture being Vansapati, a vegetable product.

(2.) For the evenrtual order, we are proposing to mention, for facts need be stated as are not in dispute.

(3.) The petiitoner which is a public limited Company manufactures the vegetable product from vegetable oils like groundnut oil, cotton seed oil, tilli oil, soyabin oil, etc., by refining the same and by adding ceratin viramins. The product is packed and marketed in tin containers of standard specified sizes being of 2 kgs and 16.5 kgs. and the product is subject to levy of excise duty under the provisions of the Central Excises and Salt Act, 1944 (hereinafter called the Act), The duty for the petitioners folowed by claim of refund, as is evidenced by several aplications appendedn to this petition, the same being Annexure 5 for the period 1-3-69 to 31-5-69, Annexure 7 for 1-6-69 to 31-8-69 Annexure 9 for 1-6-69, to 30-11-69, Annexure 11 for 1-12-69 to 31-1-70 and Annexure 13 for 1-2-70 to 28-2-70. In all these applications the claims were set up for refund on cccount of freight, marketing and distribution costs and packing price of the tin- containers. The details thereof were also furnished to the Dptt. The respondents refused to give the refund. Eventually the present petition was filed on 5-4-70. There was a prayer for interim orders as to stay and notice was directed to be issued, after the respondents appeared. The matter regarding stay was heard and the Bench made the following order on June 22, 1970.