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1993 (8) TMI 66 - SUPREME COURTRefund of the 25% of the central excise duty paid by them in accordance with the interim order passed by the High Court in the writ petitions rejected Held that:- Paragraph 3 of the consent terms was thus related only to the waiver of the liability in respect of the said 75% of the duty of excise. 25% duty of excise, which had already been paid by the petitioners in pursuance of the interim order, could not be treated as part of the arrears of excise duty and, therefore, neither paragraph 3 of the consent terms nor the letter dated April 6, 1989 can be construed as referring to the payment of 25% of duty of excise made by the petitioners in pursuance of the interim order passed by the High Court. The expression "waiver of the arrears of excise duty" can only mean waiver of something which has not been paid and is payable. The direction to withdraw the show cause notices and the confirmed demand notices in the letter dated April 6, 1989, only means that no further action be taken for the recovery of the arrears, namely, 75% of duty of excise. The said withdrawal cannot be construed to mean that 25% of duty of excise which had been deposited by the petitioners in pursuance of the interim order of the High Court is required to be refunded. Unable to uphold the direction given by the High Court for refund of 25% of the duty of central excise deposited by the petitioners in pursuance of the interim order passed by the High Court in the earlier writ petitions.
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