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1979 Supreme(Mad) 423

High Court of Judicature at Madras
THE HONOURABLE MR. JUSTICE VARADARAJAN
Sakthi Sugars Limited, Coimbatore - Appellant
Versus
Union of India and Others - Respondent
Case No : Writ Petition Nos. 436, 550, 551 & 2467 of 1977; 1006, 1016, 1625 and 4513 of 1978 and 978, 1685, 2483 of 1979
Decided On : 28 September 1979

Advocates Appeared:M/s T.T. Vijayaraghavan, Mr. G. Gopinath, M/s. U.N.R. Rao, Mr.K.N. Balasubramaniam, Advocates.

Judgment :-

These writ petitions have been filed by some manufacturers of sugar under Art. 226 of the Constitution of India.

W.P. No. 436 of 1977 has been filed by Messrs Sakthi Sugars Ltd, Coimbatore, for the issue of a writ of certiorified Mandamus calling for the records of the second respondent, the Superintendent of Central Excise, Bhovani, relating to his order dated 8-6-1976 in O.C. No. 2124 of 1976 in relation to the grant of excise duty rebate under the Government of India's notification dated 12-10-1974, for the sugar year 1974-75, and quashing that order and directing the second respondent and the first respondent, the Union of India, represented by the Collector of Central Excise, Madras, to give credit to a sum of Rs . 20, 64, 531.23 in the petitioner's account P.L.A. No. 29 (Sugar).

2.W.P. No. 550 of 1977 is by Messrs Aruna Sugars Ltd, Pennadar, South Arcot district, for the issue of a writ of Mandamus or any other appropriate writ or order calling for the records relating to the application of the petitioners dated 20-3-1976 to the second respondent, the Assistant Collector of Central Excise, Pondicherry, relating to excise duty rebate of Rs. 11, 10, 828, granted under the Government of India's Notification dated 12-10-1974, for the sugar year 1974-75 and directing the second respondent to give credit for the said sum of Rs. 11, 10, 828, in the petitioners account P.L.A. (Sugar).

3.W.P. No. 551 of 1977 is by the same Messrs. Aruna Sugars Ltd, for the issue of a certiorified Mandamus calling for the records of the respondents relating to the Chief Accounts Officer's Order dated 21-5-1976 in C. No. IV/16/ 236/76 RF refusing the grant of excise duty rebate under the Government of India's notification dated 12-10-1974 for the sugar year 1974-75 and quashing the said order dated 21-5-1976 and directing the second respondent and the first respondent, the Union of India represented by the Collector of Central Excise, Madras, to give credit to a sum of Rs. 2, 00, 308/- in the petitioners' account P.L.A. (Sugar).

4.W.P. No. 2467 of 1977 is by M/s. E.I.D. Parry (India) Limited, for the issue of a certiorified mandamus calling for the records of the respondents relating to the order of the second respondent, the Assistant Collector of Central Excise, Pondicherry, dated 28-5-1977 in C. No. V/1/18/29/75 M.P. II regarding the grant of excise duty rebate under the Government of India's notification dated 12-10-1974 for the sugar year 1974-75 and quashing that order and directing the second respondent and the first respondent, the Union of India represented by the Collector of Central Excise, Madras, to give credit in the petitioners account P.L.A (Sugar) for an additional sum of Rs. 13, 96, 968.81.

5.W.P. No.1006 of 1978 is by M/s. Deccan Sugar & Abkhari Company Limited, for the issue of a writ of certiorari or any other appropriate writ or order calling for the records relating to the order of the third respondent, the Assistant Collector of Central Excise, Trichirapalli, dated 28-2-1978 in C. No. V/1/3/3/77 demanding payment of Rs. 14, 20, 240.80 and quashing that order.

6.W.P. No. 1016 of 1978 is by M/s. Cauvery Sugars & Chemicals Limited, Madras, for the issue of a writ of certiorari or any other appropriate writ or order calling for the records relating to the order of the third respondent, the Assistant Collector of Central Excise, Trichirapalli, dated 1-3-1978 in C. No. V/1/3/2/77 demanding payment of a sum of Rs. 14, 59, 040/- and quashing the order.

7.W.P. No. 1625 of 1978 is by M/s. Deccan Sugar & Abkhari Company Limited, for the issue of a writ of certiorari or any other appropriate writ or order calling for the records of the second respondent, the Assistant Collector of Central Excise, Trichirapalli, relating to his order dated 23-4-1977 in C. No. V/1/30/12/73 Volume II to the effect that excise duty rebate to the extent of Rs. 46, 192.32 has been credited in the petitioners P.L.A. account erroneously and that the petiti

















































































































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