ORDER
1. In view of the exchange of affidavits and also in view of the facts stated in the affidavit in support of the amendment application by the petitioner, we are disposing of this petition on a short point.
2. By this petition the petitioners seek quashing of the order of the Superintendent of Central Excise, Range Noida, dated 18-7-1985 challenging the said order that the petitioners are not liable to deposit any amount under the provisions of Rule 56A of the Rules for July, 1984 and further to refund the amount already deposited by the petitioners in pursuance of the said order.
3. In fact the petitioners are claiming exemption at Nil rate of duty under Notification No. 119/66 dated 16-7-1966 as amended as per classification list approved for removal of copper wire rods converted/manufactured from copper wire bars. In view of the said fact the petitioners filed revised classification list on 2-7-1984 under protest for paying duty on copper wire rod and also claiming proforma credit under Rule 56A. The respondents thereafter approved the classification list dated 2-7-1984 for paying duty on copper rods and also under Rule 56-A.
4. According to para 5 of the affidavit the Government of India, Ministry of Finance, Department of Revenue, issued notification on 30-1-1991 under Section 11C under the Central Excises and Salt Act, 1944 wherein they have clarified/notified that on copper wire rods manufactured out of the copper wire bars from the period 13-5-1969 and ending with 1-8-1984 no excise duty or special excise duty is to be levied. Thus, the petitioners' claim of Nil rate of duty for the period in question which falls within the said period on copper wire rods are exempted from excise duty. The said notification is covering the retrospective period including the period for which the petitioners made the challenge and hence the imposition of duty by the respondents would be non est and illegal. In view of this, to which the learned counsel for the respondents has not contested as no excise duty is leviable, and in case any excise duty has been levied or any amount the petitioners have deposited towards the same earlier by virtue of the interim order passed by this court, the petitioners may make an application before the authority concerned for the refund/adjustment of the said amount in accordance with law. In case such application is made the said authority will pass appropriate order on the same expeditiously in accordance with law.
5. With the aforesaid observations the present petition stands allowed without any order as to costs.