KITPLY INDUSTRIES LIMITED Vs. C. SYIEMIANG

JUDGEMENT

(1.) THE facts leading to the present contempt petition are thus. This Court made an order on 15 -07 -1991 in Civil Rule No. 3510 of 1991 directing the Assistant Collectors of Central Excise at Digboi and Tinsukia to refund the amount of Rs. 79,70,079.00 and Rs. 74,89,455.62 respectively to the petitioners within two months. But the Assistant Collectors failed to refund the money. Therefore, the present petition was filed on 16 -09 -1991 for initiating contempt proceedings for violation of the order of this Court. On 19 -09 -1991, this Court initiated contempt proceeding.

(2.) THE question which arises for consideration is whether the respondents had committed contempt of Court in view of Central Excises and Customs Laws (Amendment) Act, 1991 (for short the 'Amending Act') which came into force w.ei. 20 -09 -1991. By the Amending Act, the Central Excises and Salt Act, 1944 has been amended. Sub -section (3) of Section 11B which has been introduced into Section 11B by the Amending Act reads : -

(3.) LEARNED counsel for the Petitioners has contended that Sub -section (3) nullifies the order of the Court, and therefore, such enactment is against the Constitutional system and hence invalid. Learned counsel has further contended that the petitioners are entitled to refund under the first proviso to Sub -section (2).