EMPIRE INDUSTRIES LIMITED UNION OF INDIA Vs. UNION OF INDIA

JUDGEMENT

(1.) THE Judgments of the court were delivered by

(2.) I agree with my learned brother Sabyasachi Mukharii, J. that Writ Petition 11728 of 1984 and 13556, 13788, 13792, 15438 and 15439 of 1984 and Civil Appeals 6414 of 1983 and 3564 of 1984 have to be dismissed with costs, and that Civil 586 to 592 of 1979 have to be allowed with costs, and interim orders, if any, passed should stand vacated, and arrears of excise duties should be paid forthwith and future excise duty should be paid as and when the goods are cleared or otherwise as per law and rules. But I regret my inability to subscribe to the views expressed by him in the last two paras of his judgment regarding interim orders. <DJG>SABYASACHT MUKHARJI, J.</DJG>

(3.) IT may be mentioned that the Gujarat High court in the case of Vijay Textile v. Union of India rendered its decision on 24/01/1979 on this aspect of the matter. This decision will have to be examined in little detail later. As a result of the said decision and with a view to overcome the said decision, the Ordinance mentioned hereinbefore was promulgated on 24/11/1979 which has since been replaced by the said central Excises and Salt and Additional Duties of Excise (Amendment) Act, 1980.