TMI Blog1980 (2) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... which contain 40 per cent., or more by weight of wool and includes blankets, lohis, rug, shawls and embroidery in the piece, in strips or in motifs." 2. In pursuance of the orders levying the duty the respondent paid various amounts of duty. A summary of the treasury challans of duty paid by the respondent is at Annexure `A' annexed to the plaint in Suit No. 142 of 1973. It is found that payments of which serial numbers are 1 to 55 were made up to 12-1-1970. The payments of serial numbers 56 to 183 were made from 24-1-1970 to 20-4-1972. 3. Suit No. 142 of 1973 was filed by the petitioner on the 26th March, 1973 claiming a refund of all these amounts from the Excise Authorities on the ground that Item No. 21 of the Schedule to the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be counted from the date of each payment for the suit for the recovery of that payment. Even though all these causes of action can be combined in this suit because they involve a common question of law and the suit is against the same respondent, this fact should not make us forget the basic nature of the cause of action on which each of the claim for refund rests. There are, therefore, as many causes of action as there were payments. This contention in our view is correct. 5. The learned Counsel for the respondent has argued that what the plaintiff was concerned with was the basic question whether the article manufactured by the plaintiff was excisable or not. The plaintiff, therefore, filed departmental appeal and revision under the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the plaintiff because he has to give a notice under Section 80 of the Code of Civil Procedure before filing a suit. On this view the suit is within limitation only for the recovery of those payments which were made from 24-1-1970 onwards and are described as serial numbers 57 to 183. The total amount of these payments comes to Rs. 5,85,932.08 subject to any mistake in arithmetical calculations. The suit is within time only for this amount. The amount of payments up to serial numbers 1 to 56 comes to Rs. 1,45,221/- recovery of which is barred by time. 7. On merits, in view of the order passed by the Central Government is revision in favour of the plaintiff as also in view of the Supreme Court decision, in Union of India v. Gujarat Woollen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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