Ruma Pal, J. - (1.) The subject matter of this writ application is an order dated 6th March 1991 passed by the Assistant Collector of Central Excise Calcutta rejecting the petitioner's application for refund of monies paid by the petitioner to the Excise Authorities in excess of what was lawfully due.
(2.) The petitioner carries on business of copper coating and coiling of welding wires, anodizers and electro-platings (hereinafter referred to as the goods). In 1975 the Excise Authorities conducted a raid on the petitioner's factory and seized the goods on the ground that the petitioner was carrying on business in violation of the provisions of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act). Proceedings were commenced against the petitioner and an adjudication order was passed classifying the goods produced by the petitioner under Tariff Item No. 50 of the First Schedule of the Act as it then stood. The petitioner preferred an appeal from the adjudication order. The appeal was rejected. The petitioner preferred a further appeal to the Customs, Excise and Gold (Control) Appellate Tribunal (referred to as CEGAT) against the order of the Appellate Collector. The Tribunal held that the goods did not fall under the Tariff Item No. 50 of the First Schedule to the Act. The Order of the Appellate Collector was accordingly set aside. The Department was given the option to consider classification of the goods either under Tariff Item 26AA (ia) or Item 68 of the First Schedule to the Act.
(3.) By letters dated 7-12-1983, 17-12-1983, 4-1-1984 and 1-2-1984 the petitioner prayed for reclassification of the goods and consequent refund of excess Central Excise duty paid by the petitioner.;