FLUIDOMAT LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) BY this petition under Article 226 of Constitution the petitioner seeks to challenge the order dated 13.1.1988 passed by the Asstt. Collector, Central Excise, filed as Ann. 8.

(2.) THE petitioner filed a claim on the ground that the company was entitled to benefit of exemption for each categories (sic) under notification No. 120/75 dtd. 30.4.1975. This claim was turned down on the ground that it was barred by time.

(3.) AS pointed out by the Supreme Court in the Madras Port Trust v. Hymanshu International : 1979(4)ELT396(SC) , the plea of limitation should not have been invoked by the Asstt. Collector. It is contrary to the principles as laid down by the Supreme Court.