FRICK INDIA LTD Vs. AC CE

JUDGEMENT

(1.) THE question which arises for determination in this petition under Articles 226 and 227of the Constitution of India is, whether the Excise Duty could be levied under Item 29a of the Central Tariff Schedule to the Central Excises and Salt Act (1 of 1944), 1944 (hereinafter called as 'the Act ).

(2.) THE petitioner is a factory which manufactures air-conditioning and refrigeration equipment of various kinds at Faridabad. The factory is known as M/s. Frick India Ltd. The petitioner supplied parts of a cold storage plant to Messrs Ravi Cold Storage, Ahmedabad, vide Gate Pass Nos. iii, 112 and 113 of 21. 1. 1970 and Gate Pass No. 116of 22. 1. 1970. In respect of this the petitioner was made to pay a sum of Rs. 13,547. 20 purported to be excise duty. The petitioner made the payment under protest. Another amount of Rs. 19,336. 87 was also paid as excise duty by the petitioner under protest in respect of parts of an ice factory plant supplied to Messrs Gujarat Industrial Investment Corporation Ltd. , Ahmedabad, vide Gate Pass Nos. 95,96,97 and 98 of 31. 12. 1969.

(3.) THE petitioner applied for refund of the aforesaid duty as it was illegally charged by the Assistant Collector (respondent No. 1), but its application in' case of Messrs. Gujarat Industrial Investment Corporation Ltd. , Ahmedabad was rejected by the Assistant Collector by his adjudication Order 53/70 dated 11th April, 1970, and in case of M/s. Ravi Cold Storage Plant, Ahmedabad, by his adjudication Order 54/70 dated 11th April, 1970. Petitioner's appeal against both the aforesaid orders of the Assistant Collector was dismissed by the Collector of Central Excise, Chandigarh (Respondent No. 2) by his common order dated 17th December, 1971. It is in this situation that the petitioner has challenged the levy of Excise Duty.