P.M. Mukhi, J. - (1.) This is an appeal by the Union of India in the Department of Central Excise against a decree passed by the learned Joint Civil Judge, Senior Division, Jalgaon, in favour of the respondents Mansingka Industries Private Limited' a Company incorporated under the Indian Companies Act and inter alia manufacturing vegetable products at Pachora in District Jalgaon.
(2.) The respondents -plaintiff filed a suit in the court of the Civil Judge, Senior Division, at Jalgaon, contending that the Union of India had illegally recovered from them certain moneys purported to be excise duties under the Central Excises and Salt Act, 1944 (hereinafter referred to as "the Act of 1944")
(3.) As stated, the suit was decreed by the learned trial Judge, who inter alia ordered that an amount of Rs. 60,334.66, being the balance amount illegally collected as excise duty, be refunded to the respondents.;