TMI Blog1987 (11) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... he judgment dated November 22, 1985 delivered by Mr. Justice Bharucha on Writ Petition No. 1829 of 1981. The learned Judge dismissed the petition in view of the earlier judgment dated October 31,1985 delivered by Mrs. Justice Manohar in Writ Petition No. 1420 of 1981 [reported as Kamala Mills Ltd. v. Union of India and Others - 1986 (25) E.L.T.24. The points raised before Mr. Justice Bharucha were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n October 6,1977 and covered the period commencing from April 1,1977 and ending with May 30,1977. The learned counsel urged that Section 11 of the Central Excise Act came into effect from August 6,1977 and by this amended section, the power conferred on the excise authorities to demand short levied duty was restricted to a period of six months prior to the date of issue of notice. The learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal and the Stay was granted on appellants depositing 50% of the duty and furnishing Bank guarantee for the remaining 50%. The appellants will now be required to pay the balance amount without any interest and that is the advantage which has been secured by the appellants. In these circumstances, even assuming that the respondents are recovering duty for a period of five days contrary to the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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