{"id":104541,"date":"1994-07-12T00:00:00","date_gmt":"1994-07-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/union-of-india-uoi-vs-adarsh-metals-corporation-on-12-july-1994"},"modified":"2015-07-07T00:05:24","modified_gmt":"2015-07-06T18:35:24","slug":"union-of-india-uoi-vs-adarsh-metals-corporation-on-12-july-1994","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/union-of-india-uoi-vs-adarsh-metals-corporation-on-12-july-1994","title":{"rendered":"Union Of India (Uoi) vs Adarsh Metals Corporation on 12 July, 1994"},"content":{"rendered":"<div class=\"docsource_main\">Rajasthan High Court<\/div>\n<div class=\"doc_title\">Union Of India (Uoi) vs Adarsh Metals Corporation on 12 July, 1994<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1994 (74) ELT 821 Raj, 1994 (2) WLC 707, 1994 (2) WLN 78<\/div>\n<div class=\"doc_author\">Author: G C Mital<\/div>\n<div class=\"doc_bench\">Bench: G C Mital, N Jain<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Gokal Chand Mital, C.J.<\/p>\n<p>1. On our direction, Mr. B.C. Mehta accepts notice who had appeared before the learned Single Judge. Counsel are prepared to argue for disposal of the matter today.\n<\/p>\n<p>2.   The merits of the controversy regarding levy of excise duty decided by the learned Single Judge is not challenged by the counsel for the Union of India before us. He urges that after the amendment of Section 11B of the Central Excises &amp; Salt Act, 1944 even if there was an order of refund, the writ petitioner was not entitled to refund because Section 11B was retrospective and unless he proves to the satisfaction of the Assistant Collector, Central Excise that he had passed on the incidence of excise duty to the buyer. In support of the arguments, he placed reliance on two decisions of the Supreme Court, one, <a href=\"\/doc\/823425\/\">Union of India v. Jain Spinners Ltd.,<\/a> 1992 (61) E.L.T. 321 (S.C.) and the other <a href=\"\/doc\/88269\/\">Union of India v. I.T.C. Ltd.,<\/a> 1993 (67) E.L.T. 3 (S.C.) whereby it has been clearly held that Section 11B is retrospective and the refund claimed in respect of period prior to 20th September, 1991, when Section 11B was amended, would also not be allowed unless the writ petitioner proves to the satisfaction of the Assistant Collector, Central Excise that he has passed on the incidence of excise duty to the purchaser.\n<\/p>\n<p>3.   In this view of the matter, he urges that learned Single Judge was in error in holding that Section 11B is prospective. The learned Single Judge has followed the decision of the Calcutta High Court wherein it has been held that it is only prospective. In the aforesaid referred cases, the Supreme Court has over-ruled the Calcutta decision and has held that provision is retrospective.\n<\/p>\n<p>4.   Accordingly, we set aside the decision of the learned Single Judge with regard to the retrospectivity of Section 11B of the Act and hold that the provision is retrospective. Accordingly, while upholding the judgment of the learned Single Judge that recovery of the excise duty was illegal, the question of refund is left open to be gone into by the Assistant Collector, Central Excise so that the writ petitioner is able to prove before him that he has passed on the incidence of customs duty to the buyer. The Assistant Collector, Central Excise will decide the matter in accordance with Section 11B, Section 12 as amended and aforesaid referred decisions of the Supreme Court.\n<\/p>\n<p>5.  Accordingly, the appeal is disposed of in the terms referred to above.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rajasthan High Court Union Of India (Uoi) vs Adarsh Metals Corporation on 12 July, 1994 Equivalent citations: 1994 (74) ELT 821 Raj, 1994 (2) WLC 707, 1994 (2) WLN 78 Author: G C Mital Bench: G C Mital, N Jain ORDER Gokal Chand Mital, C.J. 1. On our direction, Mr. B.C. Mehta accepts notice who [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,29],"tags":[],"class_list":["post-104541","post","type-post","status-publish","format-standard","hentry","category-high-court","category-rajasthan-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Union Of India (Uoi) vs Adarsh Metals Corporation on 12 July, 1994 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/union-of-india-uoi-vs-adarsh-metals-corporation-on-12-july-1994\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Union Of India (Uoi) vs Adarsh Metals Corporation on 12 July, 1994 - Free Judgements of Supreme Court &amp; 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