SUPREME COURT OF INDIA

Before:- S.P. Bharucha, R.C. Lahoti and N. Santosh Hegde, JJ.

Civil Appeal Nos. 9252-9273 of 1994. D/d. 25.11.1999.

Union of India and others - Appellants

Versus

Aravali Min. and Chem. (India) (P) Ltd. etc. - Respondents

Central Excises and Salt Act, 1944, Section 5A - Benefit of exemption notification - Benefit of notification given by the High Court - Publication of Central Board of Revenue relied upon therefor - Alternate remedy given a go-by - Refund ordered by the High Court to assessee to be under the provisions of law as now standing.

[Para 1]

JUDGMENT

The High Court has relied upon a publication of the Central Board of Revenue to come to the conclusion that soapstone is the same as talc and, therefore, entitled to the benefit of the concerned exemption notification. In these circumstances, one cannot fault the High Court for having given a go-by to the alternate remedy available to the assessee. It only needs to be added that the refund ordered by the High Court shall be made to the assessee under the provisions of the law as it now stands.

2. The appeals are dismissed. No order as to costs.

Appeals dismissed.