TMI Blog2010 (6) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued for initiating fresh proceeding. Thus the present appeal made. Held that – observation of Court cannot be construed to mean that department permitted to initiate fresh action for same period for which proceeding conducted by virtue of Supreme Court decision. Impugned order quashed. - E/439-440/2006 - 415-416/20 - Dated:- 10-6-2010 - Justice R.M.S. Khandeparkar, President and Shri Rakesh Kumar, Member (T) REPRESENTED BY: Shri M.P. Singh, Advocate, for the Appellant. Shri M. Rastogi, SDR, for the Respondent. [Order per: Justice R.M.S. Khandeparkar, President (Oral)]. - Since a common question of law and facts arise in these two appeals, are taken up for hearing together and are being disposed of by this common order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccess and the demand against, the appellants was confirmed by the Tribunal under its order dated 5-5-86. The matter was then carried before the Apex Court by the appellants as well as some other manufacturers and those who were similarly denied the benefit of the said exemption and the Apex Court in the matter of Prince Khadi Woollen Handloom Prod. Coop. Indl. Society v. C.C.E. reported in 1996 (88) E.L.T. 637 held as under: "In all these matters the original contention of the Revenue was that the appellants were not entitled to the benefit of the Exemption Notification No. 30/81-C.E,, dated 1st March, 1981, issued under Rule 8(1) of the Central Excise Rules because the appellants did not satisfy the condition of being registered as handl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 4,83,785.89 while denying the benefit of the Notification No. 30/81-C.E, dated 1-3-81 on the ground that the appellants were not the owners of the factory. However, as already stated above, the adjudicating authority confirmed the demand vide its order dated 30-4-98 and the appeal against the same was dismissed by the impugned order. Hence the present appeals. 6. The impugned order is sought to be challenged on various grounds including the ground that the fresh proceedings based on the same allegations, which were raised earlier and the matter concluded by the said decision of the Apex Court in favour of the appellants is not permissible under law and on that count alone, the impugned order is liable to be quashed. 7. The proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are not entitled to get the matter quashed on the ground sought to be canvassed. 10. As rightly submitted by the learned Advocate for the appellants that the Apex Court had clearly answered the issue now in the earlier matter in favour of the appellants. It was clearly ruled that in the entire proceedings, the appellants were not required to show as to whether the factory in which they were producing woollen fabrics was owned by them and on that ground, the order of the Tribunal refusing them the exemption set aside and the matter was thus disposed of. 11. While disposing of the matter, the Apex Court had also directed re fund of the tax, if any, paid by the appellants in pursuance of the order of the Tribunal. 12. It is tru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the Bombay High Court has no application to the matter in hand. The decision merely holds that starting on the point of limitation for initiating proceedings for refund of tax which was collected without authority of law is the date of pronouncement of the judgment of the Court confirming the rights of the parties. 15. Though the main order is sought to be challenged on various other grounds, the entire proceedings were not maintainable in pursuance of the order of the Supreme Court in relation to the period from 1-5-83 to 13-12-83 in our considered opinion, therefore, it is not necessary to deal with the other grounds. The appeals are liable to be allowed and the impugned orders are liable to be quashed on the above ground itself. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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