HINDUSTAN POLYMER Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS is a miscellaneous Application filed by M/s Hindustan Polymers, Visakhapatnam under Section 151 CPC read with Rule 41 of the CEGAT Procedure Rules, 1982 stating that this Tribunal, in the interest of justice, be pleased to add the petitioner as appellant No. 2 in the abovesaid appeal.

(2.) Shri B.P. Sarkar, Deputy Manager of Hindustan Polymers swore to an affidavit stating that the Steel Authority of India Ltd. is the appellant in the abovesaid matter. SAIL has supplied a quantity of 4374.431 K.L. of Benzene during the period 26-6-1973 to 23-1-1977 and paid an amount of Rs. 18,37,373.42 N.P. as Excise duty at the rate of Rs. 450/- per K.L. under Notification 35/73. It was also stated that SAIL sought a refund of the amount on the ground that in pursuance of Notification 276/67 dated 21-2-1967 the Rourkela Steel Plant was declared as a Refinery and, therefore goods falling under Tariff Item 6 are wholly exempt from Excise duty. It was, therefore, stated that the appellant paid the amount under mistake of law and the appellant had been, from time to time, collecting the same from this applicant and the applicant also under mistake of law paid the amount. It was also stated that the primary authority admitted the refund application for the period of six months and negatived the refund application for the remaining period on the ground that under Rule 11 read with Rule 173J, as it stood then, the entitlement is confined to six months and aggrieved by the same they filed a revision petition before the constitution of the Tribunal and the same was transferred to this Tribunal and has been numbered as ED (T) CAL-153/82.

(3.) THE learned Consultant Shri N. Mukherjee, appearing for the applicant, reiterated the contentions, as already narrated above.