M/S The Iron Factory vs Union Of India And Others on 26 October, 2009

      IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                      CHANDIGARH.

                                                                CWP 2624/1992
                                                    Date of Decision: 26.10.2009

M/s The Iron Factory
                                       ..........Petitioner

            Versus

Union of India and others

                                   ..........Respondents


CORAM: HON'BLE MR.JUSTICE M.M.KUMAR
       HON'BLE MR.JUSTICE JASWANT SINGH.

Present:    Mr.D.K.Nagar,Advocate for
            Mr.Arun Walia,Advocate for the petitioner.
            Mr.HPS Ghuman,Advocate for respondents.




1. To be referred to the Reporter or not ?
2. Whether the judgement should be reported in the Digest ?


M.M.KUMAR,J.

This order shall dispose of a set of three writ petitions

namely CWP No.2624, 2625 and 2626 of 1992. The prayer made by all

the three petitioners is that directions be issued to the respondents-Union

of India to implement the order dated 20.12.1990 (Annexure P/2) passed

by the Custom, Excise and Gold (Control) Appellate Tribunal, New

Delhi.

According to the affidavit filed by the Assistant

Commissioner, Central Excise Division Mandi Gobindgarh on

8.10.2009, the refund claim based on the order passed by the Tribunal on

20.12.1990 was subject to furnishing of proof that the incidence of tax
CWP 2624/1992 2

has not been passed on to the consumers. In para 6 it has been

categorically asserted that the petitioner had failed to submit any

evidence to prove that incidence of duty has not been passed to the

buyers. The adjudicating authority at the time of adjudication of the

respective claims had held that all the eligible buyers had taken the

Modvat credit and other benefit available under the Law in respect of

the duty paid on the Central Excise gate passes in their names. It thus

follows that burden of duty has already been passed on by the

petitioner to the buyers. Furthermore, the petitioner has not

controverted the aforesaid assertion by any supporting evidence .

In view of the above nothing survives for adjudication in

these petitions. The writ petitions are wholly without merit as the

petitioners have failed to prove that the burden of tax has not been

passed to the consumers. Accordingly, the writ petitions fail and are

hereby dismissed.

                                                (M.M.Kumar)
                                                    Judge



26.10.2009                                     (Jaswant Singh)
joshi                                               Judge