- (1.) This group of Civils moved by the same appellant M/s Hindustan Petroleum Corporation Limited under Section 35-A of the central Excises and Salt Act, 1944 (hereinafter referred to as "the Act") against the Union of India and the authorities concerned raise a common question of law for our consideration. That question is to the following effect - "whether the appellant who exported the excisable goods concerned as ship's stores for consumption on board vessels bound for any foreign ports has to pay on these goods excise duty as per Rule 13 of the central Excise Rules or whether the appellant's goods are liable to pay excise duty as per Rule 12 of these Rules".
(2.) A few relevant introductory facts leading to these appeals are required to be noted at the outset, 1. Facts leading to Civils Nos. 2855 and 2856 of 1985
(3.) The appellants filed a refund claim for a sum of Rs. 18,859.50p being the duty paid by them on Light Diesel Oil (LDO) supplied as ship's stores for foreign-going ships. The supplies were made on seven different occasions during the period from 15/2/1977 to 20/4/1978. The LDO so supplied was charged to basic excise duty, that is, the duty payable under the First Schedule to the Act read with any notification in force at Rs. 36.21 per kilo litre at 15c in terms of central Excise Notification No. 349 of 1977 dated 16/12/1977. The refund claim was made with respect to Rule 13 of the Rules. It is the case of the appellants that no duty whatsoever was payable in respect of LDO and Furnace Oil supplied from bonded stock as ship's stores going to foreign countries in terms of central Excise Rule 13. That they are therefore entitled to refund of the excise duty paid on these goods.;