Rohit Mills Ltd. etc. Vs. Union of India & Ors.
EmailAppeal: Civil Miscellaneous Petitions Nos. 8869, 9696, 8868,8867, 9458-59, 9463-66, 9689, 9688, 9941, 9940, 9943, 9942,9684, 9685,9934-35, 9933, 9932, 9929, 9928,9939, 9938, 9937, 9936, 9687, & 9686/88.
IN
Civil Appeal Nos. 323, 422, 442, 431, 488/83, 1925/84, 430, 331/83, 1926/84, 330,332,487,421,448, 423/83 & 1922/84.
IN
Civil Appeal Nos. 323, 422, 442, 431, 488/83, 1925/84, 430, 331/83, 1926/84, 330,332,487,421,448, 423/83 & 1922/84.
Petitioner: Rohit Mills Ltd. etc.
Respondent: Union of India & Ors.
Apeal: Civil Miscellaneous Petitions Nos. 8869, 9696, 8868,8867, 9458-59, 9463-66, 9689, 9688, 9941, 9940, 9943, 9942,9684, 9685,9934-35, 9933, 9932, 9929, 9928,9939, 9938, 9937, 9936, 9687, & 9686/88.
IN
Civil Appeal Nos. 323, 422, 442, 431, 488/83, 1925/84, 430, 331/83, 1926/84, 330,332,487,421,448, 423/83 & 1922/84.
IN
Civil Appeal Nos. 323, 422, 442, 431, 488/83, 1925/84, 430, 331/83, 1926/84, 330,332,487,421,448, 423/83 & 1922/84.
Judges: SABYASACHI MUKHARJI & S. RANGANATHAN,JJ:
Date of Judgment: Apr 28, 1988
Head Note:
CENTRAL EXCISE AND SALT ACT, 1944:
Section 11A – Notice under section 11A – Where notices have been served and the claims do not cover for any period beyond 6 months from the respective dates of the niotices, the respondents would be entitled to realise the dues – Orders to be passed after giving opportunities to the applicants to make representations within 8 weeks from the date of notice.
Cases Reffered:
1. J.K.Cotton Spinning and Weaving Mills Ltd. & Anr. v. Union of India, JT 1987(4) SC 421 = AIR 1988 SC 191.
JUDGEMENT:
O R D E R
1. In place of the order dated the 18th April, 1988, we substitute the following order.
2. Having considered the facts and circumstances of the
case, in our opinion, in the light of the observations in J.K.COTTON SPINNING AND WEAVING MILLS LTD. & ANR. VS UNION OF INDIA (AIR 1988 SC 191), it would be appropriate to direct that in cases where notices under Section 11A of the Central Excise and Salt Act, have been served and the claims do not cover for any period beyond six months from the respective dates of the notices, the respondents would be entitled to realise the dues. In case of dispute as to whether the notice under Section 11A had been issued or not, the Assistant Collector will decide the issue. In cases where notices are yet to be issued, the respondents would be entitled to do so but the same should not go beyond six months. In either of the aforesaid two eventualities, orders will not be passed by the respondents authorities without giving opportunities to the applicants to make representations against the proposed orders. If notices are issued for the aforesaid purpose the applicants would have eight weeks time to make representation from today.
3. The Bank Guarantees furnished by the applicants shall be made available for realisation of dues, if any, by the respondents.
4. The interim orders are modified as indicated above. The applications for amendment have become infructuous and are, therefore, dismissed accordingly. These applications are disposed of accordingly.
1. In place of the order dated the 18th April, 1988, we substitute the following order.
2. Having considered the facts and circumstances of the
case, in our opinion, in the light of the observations in J.K.COTTON SPINNING AND WEAVING MILLS LTD. & ANR. VS UNION OF INDIA (AIR 1988 SC 191), it would be appropriate to direct that in cases where notices under Section 11A of the Central Excise and Salt Act, have been served and the claims do not cover for any period beyond six months from the respective dates of the notices, the respondents would be entitled to realise the dues. In case of dispute as to whether the notice under Section 11A had been issued or not, the Assistant Collector will decide the issue. In cases where notices are yet to be issued, the respondents would be entitled to do so but the same should not go beyond six months. In either of the aforesaid two eventualities, orders will not be passed by the respondents authorities without giving opportunities to the applicants to make representations against the proposed orders. If notices are issued for the aforesaid purpose the applicants would have eight weeks time to make representation from today.
3. The Bank Guarantees furnished by the applicants shall be made available for realisation of dues, if any, by the respondents.
4. The interim orders are modified as indicated above. The applications for amendment have become infructuous and are, therefore, dismissed accordingly. These applications are disposed of accordingly.
