RASOI LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) These two writ applications were heard analogously as the subject matters are inter linked. The facts giving rise to the filing of these applications may be summarized thus :

(2.) These applications are opposed by the respondents. So far the first writ application is concerned, it is contended that on the abolition of the excise duty, there is no scope of getting back the accrued benefit in cash. According to the respondent, the benefit can be availed of only in accordance with the scheme, and in the scheme there being no provision of converting the benefit to one by way of return of money, this court cannot give any relief in favour of the petitioner no. 1 which is not borne out by the scheme.

(3.) As regards the second writ application, the defence of the respondent is that the scheme itself having been abolished, there is no scope of any adjustment to the excise duty payable. The further objection taken by the respondent is that even it is assumed for the sake of argument that such relief is available, the petitioner no. 1 cannot get any adjustment of the credit accrued by virtue of any manufacture done in the unit at New Alipore to the duty payable for the goods manufactured in a different unit at Bangannagar. The respondents, thus, pray for dismissal of the both the writ applications.