SANATAM MITRA Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) This is an application for contempt and it has been filed by the petitioner who succeeded in the Rule, being Civil Rule No. 1197(W) of 1973 which was issued at the instance of the petitioner on his application under Article 226 of the Constitution.

(2.) The petitioner is a manufacturer of electric fans and blowers with and without electrical device. The blowers without any electric device were not liable to excise duty under Item No. 33 of the schedule to the Central Excises and Salt Act, 1944 till June 30, 1971 when the said item was amended. The petitioner felt aggrieved by the action of the respondents is not refunding to him the excise duty charged and realised by them on the blowers manufactured by the petitioner without electrical device. The Rule Nisi was made absolute by me and it was directed that if any excise duty had been realised from the petitioner in respect of the blowers manufactured by him, which were without any electrical device, the respondent should refund such duty to the petitioner as claimed by him. It was made clear that the petitioner would not be entitled to claim refund of duty realised by the respondents on blowers with electrical device or electrically operated. Further, it was directed that the respondents should not also charge any excise duty on blowers without any electrical device or which were not electrically operated.

(3.) In this application for contempt, it has been alleged that after the disposal of the said Rule, the petitioner made an application for refund of Rs. 1,34,017.80 paid by the petitioner as Central Excise duty on Industrial blowers (fans) manufactured by the petitioner without any electrical device, to the respondent No. 2 who is the proper authority to deal with such application for refund. The respondents, however, did not pay any heed to the petitioner's claim for refund and, accordingly, the petitioner has filed this application for contempt against the respondents Nos. 1 and 2 who are the Collector of Central Excise and the Assistant Collector of Central Excise.