KAMANI ENGINEERING CORPORATION Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner has claimed the refund of the excise duty wrongly recovered under Item No. 26 -AA(ia) of the Central Excises and Salt Act, 1944 ('the Act No. 1 of 1944')

(2.) THE petitioner is a public limited company within the meaning of the Companies Act. It manufactures iron and steel products which were excisable goods.

(3.) ANOTHER Notification No. 123/65 dated August, 1965 was issued, making further exemption in the following items : -