Dee Gee Sews and Metal Works vs Union of India

It is the case of the petitioner that the petitioner was carrying on the business on job work basis of fabrication of steel tanks. A search and seizure was conducted on 16-7-1984 wherein 18 storage tanks were seized. By means of the present writ petition, the petitioner has challenged the impugned search and seizure.

Learned counsel for the petitioner submitted that after search and seizure, the adjudication order has been passed by Collector, Central Excise, Annexure-2 to the rejoinder affidavit, by which the petitioner has been exempted from excise duty on the ground that the turnover of the petitioner''s unit was below Rs. 30 lacs. He submitted that subsequently, the petitioner has deposited certain amount towards Central Excise duty, which is liable to be refunded but the said amount has not yet been refunded.

In view of the fact that the adjudication order has already been passed, the cause of the writ petition ceases. However, we direct the petitioner to move an application before the concerned authority claiming refund of amount, which according to the petitioner is in excess of the amount of duty due. In case, if any such application is being moved by the petitioner before the concerned authority, concerned authority is directed to dispose of the same expeditiously, within a period of two months thereafter and in case, if it is found that the petitioner has deposited any amount, which is not due or in excess of any amount due against the duty, the same shall be refunded forthwith within a period of one month thereafter, in accordance to law. The writ petition stands disposed of.