APAR PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THE first petitioner is a Private Limited Company and the second petitioner is the Managing Director of the first petitioner. The petitioners filed five applications for refund of the custom duty of Rs.3,07,000/- before the Collector of Central Excise and Customs, Pune. The applications were rejected by the Collector by order dated 26th September, 1974 and the order of rejection was confirmed by the Revisional Authority on 16th June 1978.

(2.) THE petitioners had also sought refund to the tune of Rs.22,21,342.44 and that prayer was granted by the Collector by order dated 8th June 1977. The Collector issued show-cause notice dated 15th June 1978 to the Petitioners as to why the order awarding refund should not be revoked and the refund paid should not be recovered from the petitioners. On 21st March 1979 the Collector passed an order directing the petitioners to pay the duty which was refunded in pursuance of the earlier order dated 8th June 1977.

(3.) BEFORE expiry of the period fixed by the Division Bench, the respondents moved a Civil Application before the learned Vacation Judge for extension of time to pass the order. The learned Vacation Judge directed the respondents to move the application before the Division Bench and to enable them to move the Bench the learned Judge granted three weeks extension. Despite the extension of time granted by the learned Judge no orders were passed nor any application was made for further extension of time.