Mahalakshmi Dyeing And Printing … vs Union Of India (Uoi) on 22 December, 2004

JUDGMENT

1. Heard the learned Counsel for the appellant.

2. The following substantial question of law arise in this appeal :-

(a) Whether the appellant could be denied the refund on the extended length of galleries despite the judgment of the Supreme Court in the case of Commissioner of Central Excise, Jaipur-II v. S.P.B.L. Limited Civil Appeal No. 4972 of 2001, decided on 17th September, 2002 ?

(b) Whether the appellant could be denied refund when the order dated 1st July, 1999 determining the capacity on the basis of goods which have been declared ultra vires Section 3(a) of the Madras High Court?

3. Admit.