LAWS(MPH)-1996-9-34

ISHAR ALLOY STEELS LTD Vs. UNION OF INDIA

Decided On September 24, 1996
ISHAR ALLOY STEELS LTD. Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) THESE petitions, filed by the same petitioner, are being heard as connected matters and are being disposed of by this common order. Petitionwise facts are as under :

(2.) BY this petition, the petitioner has questioned the validity of the order dated ll/12th May, 1987 (Annexure N) demanding the payment of the amount of Rs. 5,69,148. 14 representing the credit allegedly taken wrongly under Modvat scheme. Respondents Nos. 1 to 3 have filed reply with preliminary objections. One such objection is about existence of alternative remedy by way of appeal.

(3.) I have heard Shri S. N. Kohli, learned Counsel for the petitioner and Shri B. G. Neema learned Counsel for the respondents in both these petitions.