{"id":153478,"date":"1982-10-14T00:00:00","date_gmt":"1982-10-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/crompton-greaves-limited-vs-union-of-india-and-others-on-14-october-1982"},"modified":"2017-05-09T22:36:20","modified_gmt":"2017-05-09T17:06:20","slug":"crompton-greaves-limited-vs-union-of-india-and-others-on-14-october-1982","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/crompton-greaves-limited-vs-union-of-india-and-others-on-14-october-1982","title":{"rendered":"Crompton Greaves Limited vs Union Of India And Others on 14 October, 1982"},"content":{"rendered":"<div class=\"docsource_main\">Bombay High Court<\/div>\n<div class=\"doc_title\">Crompton Greaves Limited vs Union Of India And Others on 14 October, 1982<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1986 (24) ELT 14 Bom<\/div>\n<div class=\"doc_bench\">Bench: S Bharucha<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>1. I propose to pass a brief order.\n<\/p>\n<p>2. This petition was called out about half-an hour back. No counsel, no instructing advocate, no clerk, not even a peon on behalf of the respondents has appeared in the court room. There is also no affidavit in reply.\n<\/p>\n<p>3. The orders that are impugned relate to the claim made by the petitioners for refund of excise duty, in appeal therefrom, and in revision therefrom. The claim is in respect of post-manufacturing expenses and post-manufacturing profits upon which excise duty was levied. The petitioners relied upon the decision of the Supreme Court in the Voltas case &#8211;  before all the three authorities. All three authorities have found ways of getting over the decision which I have found unintelligible. There is no one before me on behalf of the respondents who can make them intelligible. It must follow, then that the petitioners application for refund of excise duty in excess of the manufacturing cost and the manufacturing profit should have been allowed.\n<\/p>\n<p>4. The petition is made absolute in terms of prayers (a) and (b). The amount of Rs 5,45,371.07 to be refunded to the petitioners within 3 months from today. The respondents to pay to the petitioners the cost of the petition.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court Crompton Greaves Limited vs Union Of India And Others on 14 October, 1982 Equivalent citations: 1986 (24) ELT 14 Bom Bench: S Bharucha JUDGMENT 1. I propose to pass a brief order. 2. This petition was called out about half-an hour back. No counsel, no instructing advocate, no clerk, not even a [&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":[11,8],"tags":[],"class_list":["post-153478","post","type-post","status-publish","format-standard","hentry","category-bombay-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Crompton Greaves Limited vs Union Of India And Others on 14 October, 1982 - 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\/crompton-greaves-limited-vs-union-of-india-and-others-on-14-october-1982\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Crompton Greaves Limited vs Union Of India And Others on 14 October, 1982 - Free Judgements of Supreme Court &amp; 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