TMI Blog1997 (2) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. In view of the admitted fact that it has passed on the burden of duty to its purchasers - that Barmalt should refund to the State the amount received by them by way of refund (pursuant to the impugned judgment of the Delhi High Court) except a sum of Rupees eight lakhs. In view of the fact that H.M.M. Limited is now before us and it has admittedly received the said sum of Rupees eight lakhs from Barmalt, the H.M.M. Limited is directed to reverse the credit taken by it to the extent of ₹ 8,00,000/- (Rupees eight lakhs only) and pay it over to the State. - 960 of 1986 with 2447/89, 3387-88/92 and 9947/95 - - - Dated:- 18-2-1997 - B.P. Jeevan Reddy and S.B. Majmudar, JJ. [Judgment per : B.P. Jeevan Reddy, J.]. - Civil A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent, Barmalt, became entitled to refund of Rs. 2,67,00,983.16p. which was the amount of duty paid by it. Pursuant to the impugned judgment of the High Court, it is stated, an amount of Rs. 2,41,53,497.92p. has been refunded to it. The balance amount of Rs. 25,47,485.24p. is still refundable to it. On these facts, in the ordinary course, we would have disposed of the matter in terms of Mafatlal Industries v. Union of India - 1997 (89) E.L.T. 247 = 1996 (9) SCALE 457 and the format order, which we have devised pursuant to the said judgment but Sri Harish Salve brought to our notice certain facts on the basis of which he asks for certain specific directions. The facts stated by him are the following : 3. The respondent, Barmalt, is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Barmalt. Having done that, the Revenue served notices upon the purchasers of malt and malt extract (H.M.M. Limited and others) calling upon them to reverse the proforma credit taken by them and pay or adjust the duty payable accordingly. This put the purchasers like H.M.M. Limited in peril. They had already paid the duty (to Barmalt and other two producers) while purchasing the malt/malt extract and now they were being asked to pay the same duty over again to the State on the ground that the State has refunded the duty to Barmalt (and the other two producers) pursuant to the judgment of the High Court. When this demand was raised against H.M.M. Limited, it disputed the same on several grounds including limitation and the Tribunal appears t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Sri Salve sounded attractive when suggested and accordingly notices were directed to the other two producers of malt and malt extract, viz., Malt Company of India Limited and A.K. Malt (Private) Limited and then we discovered the several difficulties in the way of accepting the suggestion of Sri Salve. They are : (a) While the Revenue has filed the appeal against the decision of the Delhi High Court in favour of Barmalt (against the order impugned herein), no appeals have been preferred by the Revenue against similar orders in favour of other two producers aforesaid. Those two producers have taken the refund and the orders in their favour are said to have become final. Their Counsel stated that they are not willing to abide by or implemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory (i), there are a large number of purchasers in category (ii), who are also not before us. 5. Faced with these difficulties, it was suggested by Sri Lakshmi Kumaran and by Sri Salve that if the other two producers, [Malt Company of India Limited and A.K. Malt (Private) Limited] refuse to abide by the said formula, this Court should, in the interest of justice, invoke its powers under Article 142 of the Constitution and direct them to abide by and implement the said formula. We have considered the said suggestion but we think that it would not be feasible or possible to work out the said formula in the facts and circumstances brought to our notice. Neither the other two producers are before us nor are all the purchasers before us. It wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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