1983 (10) TMI 62

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..... a Iron and Steel Company Ltd., who is respondent No. 4 in this writ application. The allegation made in this writ petition is that the petitioner is a private limited company registered under the Companies Act and manufacturing box strapping and C.R.C.A. strips and the petitioner-company has to purchase raw material in the form of iron and steel product known as skelp from primary producers and ma .....

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..... 1964. The Joint Plant Committee used to fix the rates prescribed for the purposes of supply of the materials to the petitioner-company. The price fixed by the Joint Plant Committee was the excise duty (sic) and that comes to Rs. 1,335, of which Rs. 487.50 is the excise duty as on 4th March, 1973, as announced by the Joint Plant Committee, vide Announcement No. 101. The High Court of Delhi was ple .....

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..... ontended that the petitioner has only paid Rs. 81 under the orders of this Court while issuing stay order and should now pay the difference between 568.71 - Rs. 81 per ton in respect of the primary material purchased from the Tata. It will be open for the petitioner-company, however contended by Mr. Gupta, to get the balance amount from Tata Iron and Steel Company Ltd., if it so likes. It is furth .....

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..... in the case reported in Union of India v. Tata Iron and Steel Co. Ltd. [1978 E.L.T. (J. 439)] AIR 1975 S.C. 769, held inter alia that the best way is to define the product for the purpose of excise duty in appropriate terms demarcating clearly the distinction between the two terms, skelp and strips. It was found by the Honorable Supreme Court, after the Tata Iron and Steel Co. won before the Delhi .....

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..... titioner may file a civil suit against Tata Iron and Steel Company to get back the excise duty already paid and pay the same to the Union of India. This is in my opinion, is not a fair argument, which should be accepted. It is for the Union of India and the Union of India alone to get the money from Tata Iron and Steel Company Ltd., which is quite evident, has accepted the money as excise duty and .....

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