Ajit Kumar Sengupta, J. - (1.) This appeal by the Central Excise authorities is directed against the judgment and order dated 14th December, 1987, of the Court of the first instance directing the appellants to refund the sum which was due. to the respondent/writ petitioner because of excess payment made allegedly due to mistake in calculation.
(2.) The facts leading to this appeal are briefly stated as under :
(3.) The respondent company carries on the business, inter alia, of manufacture and sale of Soaps and Cosmetics. For the said purpose the respondent company has a factory at Tiljalla, Calcutta. One of the products manufactured by the respondent company is 'Margo Soap.';