RULE 11 OF THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956, PROVIDES FOR THE RECOVERY OF DUTIES OR CHARGES SHORT-LEVIED OR ERRONEOUSLY REFUNDED, AND IMPOSES A LIMITATION PERIOD OF SIX MONTHS FROM THE DATE OF PAYMENT OR ADJUSTMENT OF THE DUTY OR CHARGE. THE DEMAND FOR PAYMENT OF EXCISE DUTY SHORT-LEVIED MUST BE MADE WITHIN THIS LIMITATION PERIOD.

( 1 ) THIS appeal has been preferred by the State of West Bengal against the judgment dated 22nd September, 19 80, of Padma Khastgir, J. , making absolute the rule nisi obtained by the respondent Bio-Drug Laboratories (P) Ltd. , on its application under Article 226 of the Constitution. In the writ petition, the respondent challenged the order dated 27th December, 1972, of the Deputy Commissioner of Excise (Special), West Bengal, directing the appellant to pay a sum of, Rs, 1,75,667. 97 on account of excise duty payable under the Medicinal and Toilet Preparation (Excise Duties) Act, 1955, as amended by the Medicinal and Toilet Preparations (Excise Duties) Amendment Act, 1961, for the period from 1st June, 1961 to. 31st March, 1971, as upheld on appeal by the Commissioner of Excise (Special), West Bengal, and thereafter, by the State Government. Further, the respondent claimed a refund of the sum of Rs. 1,64,500 paid by it from time to time towards assessment of excise duty under the Act as amended.

( 2 ) AT the very outset, Mr. Subrata Kumar Roy Chowdhury the learned counsel appearing on behalf of the respondent, has taken a preliminary objection to the maintainability of the appeal. It is contended by him that the appeal is hopelessly barred by limitation. In order to appreciate the said contention, the relevant particulars relating to the question of limitation are set out below:

September 22, 1980 Order appealed from was passed. September 23, 1980 Application for a certified copy of the

order was filed by the appellants.

September 27, 1980 Requisition put in by the appellants for

drawing up and completion of the order.

April 5, 1982 Information of the requisite number of

folios and stamps is obtained by the

Appellants from the department and the appellants furnished the same

April 8, 1982 Memorandum of appeal filed by the appellants with the leave of court undertaking to file

a certified copy of the order within the

period of limitation.

May 3, 1982 Certified copy made ready for delivery

to the appellants.

May 4, 1982 The appellants took delivery of the certified

copy of the order appealed from.

( 3 ) IT is contended on behalf of the respondents that the period between 24th November, 1981, when the order was completed and filed, and 5th May, 1982, when the folios were marked cannot be excluded in computing the period of limitation of the appeal, which is 30 days from the date of the impugned order, inasmuch as the said period not "time requisite" for obtaining the certified copy within the meaning of Section 12 of the Limitation Act, 1963. In support of the said contention, the learned counsel for the respondent, has referred to us certain practice stated to be a vogue over years on the original side of this Court in the matter of obtaining a certified copy of a decree or order. We' shall presently notice such practice, but before we do that we may refer to Rule 27 of Chapter XVI of the Original Side Rules of this Court. The relevant portion of Rule 27 provides as follows :"except as otherwise provided in the Rules, or unless otherwise ordered, application shall be made for the drawing up of every decree and order, other than an order directing a person to furnish security, by requisition to the Registrar in writing by the party in whose favour the decree or order was made within three days from the date of the decree or the order, or, in default of his applying within such time, by any party within seven days from the date of the decree or order. "

( 4 ) IN view of Rule 27, the initial responsibility was of the respondent to apply for the drawing up of the order by requisition to the Registrar in writing within three days of the date of the order. As the respondent did not take any steps in that regard, the appellants submitted a requisition for drawing up and completion of the order on 27th September, 1980, that is, within seven days of the date of the order. The order was c