- (1.) This writ application is directed against the refusal of the respondents to refund the amount allegedly collected unlawfully from the first petitioner the Indian Rayon Corporation Ltd. since renamed as Indian Rayon and Industries, Ltd. (Hereinafter, referred to as "the Company"). The said Company is engaged in the business of, inter alia, manufacturing Electrical Insulators at its factory situated at Rishra in the State of West Bengal. The said business is carried on by the Company under the name and style of "JAYASHREE INSULATORS". The said Insulators are of Porcelain and are sold by the Company with or without metal fittings. The said Insulators are used for transmission and distribution of electrical energy.
(2.) The second petitioner is a shareholder of the said Company and has filed the writ petition for violation of his fundamental rights as a shareholder of the said Company.
(3.) In the writ application the petitioners have challenged certain directions and findings in an order dated August 6, 1986 passed by the Collector of Central Excise (Appeals), Calcutta on the appeal of the Company against an order passed by the Assistant Collector of Central Excise dated March 3, 1986. In the said appeal of the company against the said order dated March 3, 1986 of the Assistant Collector, the Collector (Appeals) accepted the submissions of the Company as to the classification of the said Electrical Insulators but decided against the company insofar as the period for which refund of the duty paid was to be allowed. Although the period in dispute was from April 1970 to February 6, 1978 the Collector (Appeals) restricted the refund for a period of 6 months only purportedly under Section 11B of the Central Excises and Salt Act, 1944 (in short "the Act"). The petitioners have challenged the order of the Collector (Appeals) insofar as the directions for granting refund for 6 months was made. The order of the Assistant Collector dated March 3, 1986 is challenged by the petitioners in its entirety. However, the said order dated March 3, 1986 has now merged in the order of the Collector (Appeals) dated August 6, 1986.;