MODERN SYNTEX Vs. RAJASTHAN STATE ELECTRICITY BOARD

JUDGEMENT

(1.) THIS order will dispose of various writ petitions as per the details given in Schedule-A to this order. All these cases are disposed of by this common order since the questions involved are same in all these cases.

(2.) THE submission of the learned counsel for the petitioners is that in accordance with the provisions of Section 59 of the Electricity Supply Act, 1948, general principles for Board finance have been enumerasted. THE submission of the learned counsel for the petitioners is that previously the excise duty was payable on the electricity generated and the tariff was revised by 5 paisa to include excise duty, which was levied under Item 11-E of the Central Excise Tariff. THE position continued and by notification dated 1. 10. 1984 the excise duty was withdrawn by the Central Government and thus in respect of the period from 1. 10. 1984, the tariff remaining the same, the respondents have collected 2 paisa per KWH in respect of the excise duty, which was already included in the tariff structure and the said amount has not been paid to the Central Excise Department. THE tariff was revised on 14. 7. 1985 and till then the respondents have collected the excise duty in the tariff as a components of the price.

(3.) THE submission of Mr. Kuhad that the consumer can claim the refund and the Board was a trustee in collecting the excise duty and in view of the decisions in Soft Beverages (Pvt) Ltd. vs. Union of India and another (1) and Madras Aluminium Co. Ltd. vs. Union of India (2), the amount of duty is refundable with interest have no application in the facts and circumstances of the case.