MARICO LTD. Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Ms. N. Hawelia, learned counsel for the petitioners. Also heard Mr. N.J. Gogoi, learned Standing Counsel, ASAMB appearing for all the respondents.

(2.) By filing this petition, the petitioners have prayed for a declaration of the levy and collection of Cess by the respondents on 'coconut oil' and 'refined coconut oil' illegal and also for a direction to the respondent authority to refund the Cess amount of Rs.3,61,97,075.00 with interest @ 18% per-annum, to the petitioners wrongfully and illegally collected by the respondents.

(3.) The petitioner No. 1 is a company incorporated under the provision of Companies Act, 1956 having its registered Office at Grade Pallidium, 7th Floor, 175 CST Road, Kalina Santacruze (E), Mumbai and is engaged in the business of manufacturing, marketing and distribution of consumer products under various popular brands such as, Parachute, Saffola, Parachute Advanced, Set Wet, Hair and Care, Nihar, Mediker, Revive, etc.