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SUPREME COURT OF INDIA
P.N. Bhagwati, CJI., V. Khalid, G.L. Oza, JJ.
M/s. Champion Electrical - Appellant
Versus
Union of India & Anr. - Respondent
Civil Appeal No. 1497 of 1977
Decided On, 03-04-1986
Quashing of order - Order of Government of India in revision and quash demand for differential duty made by Assistant Collector and Collector – Held, If any amount has been recovered by respondents in respect of differential duty such amount shall be refunded by respondent to appellants within six weeks from today - Civil Appeals will also stand disposed of
ORDER :
1. This appeal raises the same questions as Civil Appeal No. 1496 of 1977 which we have just disposed of by Judgment. Therefore, for the same reasons which have weighed with us in allowing Civil Appeal No. 1496/77, we allow the present appeal and set aside the order of the Government of India in revision and quash the demand for differential duty made by the Assistant Collector and the Collector. If any amount has been recovered by the respondents in respect of differential duty, such amount shall be refunded by the respondent to the appellants within six weeks from today. There will be no order as to costs. Civil Appeals No. 1294 & 1295 of 1977 will also stand disposed of in the same terms.
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