SUPER WIRE INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners are manufacturers of Super Enamelled Copper Winding Wire. During the manufacturing period in dispute the Modvat Scheme was in operation. The petitioners paid excise duty at the rate of 15 per cent by mistake whereas the duty was payable at the rate of 5 per cent. Becoming aware of the excess amount of the duty paid, the petitioners lodged a claim for refund. This claim was rejected by the Assistant Collector of Central Excise by an order dated 19th July, 1989. There was an appeal by the petitioners. The Collector of Central Excise (Appeals) passed order dated 25th August, 1989 and allowed the appeal of the petitioners and directed as follows:-

(2.) The Assistant Collector, however, did not carry out the order of the Collector of Central Excise. The inaction on the part of the Assistant Collector was most improper. The superior officer's order has to be carried out. Otherwise the entire system of administration will break down. The petitioners thereafter moved a writ petition which was numbered as C.O. No. 101(w) of 1991 and which was disposed of by Justice Mrs. Pal by the following order:-

(3.) The order passed by Justice Mrs. Pal has also not been carried out. No order has been passed on 3rd August, 1991, although in a show cause notice dated 1st July, 1991 the petitioners were informed that no adjournment could be granted in view of the High Court's direction that the refund claim was to be settled by 3rd August, 1991.