PREMIER LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE . Respondents waive service. By consent Rule made returnable forthwith.

(2.) IN Writ Petition No.1915 of 2013 the Petitioners challenge the recovery of sum of Rs.49.28 crores and quashing impugned certificate dated 16th December, 2012 and impugned notice of demand dated 29th October, 2012 as being ultra vires of Central Excise Act, 1944 and violative of Article 14, 19(1)(g) of the Constitution of India on the ground that no interest is chargeable under the provisions of the Act and the demand for interest and seeks refund of amounts collected in excess by the Respondents. The Petitioners also impugn notification No.68/63 -CE dated 4th May, 1963 to the extent it makes section 142(1)(c)(ii) of the Central Excise Act, 1944 applicable to the Petitioners, as illegal, without jurisdiction and ultra vires of the Central Excise Act, 1944. The Petitioners also seek refund of sum of Rs.49.28 crores, a sum of Rs.2,72,73,685/ - other amounts recovered by the Respondents.

(3.) IN Writ Petition No.3901 of 2013 the Petitioners question validity of letter dated 5.9.2012 issued by the Assistant Commissioner of Central Excise, Kurla Division, Mumbai -I and the letter demanding a sum of Rs.311,16,49,260/ - along with interest thereon.