Dismissed

The Commissioner of Central of Excise -Daman v. Bichem Pharmaceutical Industries

Bombay HC16 Aug 2007CEXA/221/2006

Case brief

AI extract

What is this about?

Revenue appealed an order held by the Tribunal that it was not open to the authority to order the deposit of refunded excise collected by mistake of law into the Consumer Welfare Fund. The Court dismissed the appeal, holding no legal question arose as the money had already been paid to the State. (1 item excluded from subjects to fit 3 limit and adjust for typo)

What did the court decide?

Dismissed the appeal against the Tribunal's order upholding the refund without deposit in the Consumer Welfare Fund.

The Commissioner of Central of Excise -Daman Vs Bichem Pharmaceutical Industries — Bombay HC (2007) — LawSathi Research

¶1

 IN THE HIGH COURT OF JUDICATURE AT BOMBAY
 ORDINARY ORIGINAL CIVIL JURISDICTION

¶2

Central Excise Appeal No.221 OF 2006.

¶3

 The Commissioner of Central
 Excise, Daman ..Appellant

¶4

 versus

¶5

 Biochem Pharmaceutical Industries
 ..Respondent.

¶6

 Mr.P.S.Jetly with Mr.Y.R.Mishra and
 Mr.H.P.Chaturvedi for the Appellant.

¶7

 Mr.Pushkar Patankar for the Respondent.

¶8

 Coram : F.I.Rebello &
S.R.Sathe, JJ.
 Dated : 16th August, 2007

¶9

 P.C.

¶10

 1. Revenue has approached this Court against
 the order of the Tribunal dated 25.1.2006. By that
 order the Tribunal has held that it was not open to
 the authority to have ordered deposit of the refund
 in the Consumer Welfare Fund.

¶11

 2. The Respondent herein had collected excise
 from the customers and had wrongly paid it under
 mistake of law to the appellants which is admitted.
 Subsequently, the respondents have paid the
 equivalent amount to the State Excise alongwith
 interest.

¶12

-2-

¶13

 3. Once that has been done, it was not open to
 the appellants to have retained the money or have
 transferred it to the Consumer Welfare Fund.

¶14

 4. Considering the above, in our opinion no
 question of law arises and consequently the appeal
 is dismissed.

¶15

(F.I.Rebello, J.)

¶16

 (S.R.Sathe, J.)

The Commissioner of Central of Excise -Daman v. Bichem Pharmaceutical Industries

Case brief

What is this about?

What did the court decide?

The Commissioner of Central of Excise -Daman v. Bichem Pharmaceutical Industries

Case brief

What is this about?

What did the court decide?

What the court decided

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