Punjab-Haryana High Court
M/S Khetu Ram Bishambar Dass vs Collector Of Central Excise on 22 September, 2010
Author: Adarsh Kumar Goel
Bench: Adarsh Kumar Goel, Ajay Kumar Mittal
CWP No.14099 of 1992 1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH.
CWP No.14099 of 1992
Date of decision: 22.9.2010
M/s Khetu Ram Bishambar Dass
-----Petitioner
Vs.
Collector of Central Excise, Chandigarh and another
----Respondents
CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL
HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
Present:- Mr. P.L.Goyal, Advocate for the petitioner.
Adarsh Kumar Goel,J.
This petition seeks quashing of order of Customs Excise and Gold (Control) Appellate Tribunal, New Delhi under the provisions of the Central Excise and Salt Act, 1944, rejecting the claim of the petitioner for refund of Excise duty on the ground that the claim was barred by limitation.
Contention raised on behalf of the petitioner is that since duty was paid under mistake of law, the statutory limitation was not applicable.
We are unable to accept this submission, in view of judgment of the Hon'ble Supreme Court in Mafatlal Industries Limited and others v. Union of India and others, (1997) 5 SCC 536. Moreover, the same issue has been dealt with in our order passed today in CWP No.4258 of 1990 (M/s Indo Asian Fuse Gear (P) Limited and CWP No.14099 of 1992 2 another v. Union of India and others) and decided against the petitioner.
Accordingly, this petition is dismissed.
(Adarsh Kumar Goel)
Judge
September 22, 2010 (Ajay Kumar Mittal)
'gs' Judge