ALUMINIUM CORPORATION OF INDIA LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THE fate of this appeal, by special leave, turns on the construction of a notification issued by the Government of India dated 20/04/1960 under R. 8 (1) of the Central Excise Rules, 1944 whereby a qualified exemption was accorded to certain types of aluminium manufactures in the matter of excise duty. The ultimate statutory revision to the Central Government having been decided against the appellant company, it has challenged the correctness of the view based on which the revision petition was dismissed.

(2.) The facts, fortunately, are few and beyond controversy although the length of the litigation has been considerable and beyond necessity, this being the second time the appellant has had to come to this Court aggrieved by the revisory authority's refusal to grant refund of over-levied excise duty, as claimed by it. Had there been disputes on facts, we would have hesitated to reassess the findings but as the record stands, the sole question is one of construction.

(3.) WE have now indicated how there are really two stages in the course of turn-out of the finished goods. Excise duty came to be imposed from 1/03/1960 on aluminium under the Finance Act for that year (we are not concerned with the same duty on the same commodity imposed in prior years). Item No. 27 which relates to aluminium, reads: <FRM>JUDGEMENT_472_2_1975Html1.htm</FRM>