IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No 2808 of 1991 For Approval and Signature: HON'BLE MR.JUSTICE M.S.SHAH and HON'BLE MR.JUSTICE D.A.MEHTA ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder? 5. Whether it is to be circulated to the concerned : NO Magistrate/Magistrates,Judge/Judges,Tribunal/Tribunals? -------------------------------------------------------------- MODERN ERECTORS PVT LTD Versus UNION OF INDIA -------------------------------------------------------------- Appearance: 1. Special Civil Application No. 2808 of 1991 MR MJ THAKORE for Petitioner No. 1 MR. JITENDRA MALKAN, LD. CENTRAL GOVT. STANDING COUNSEL for Respondent No. 1-4 -------------------------------------------------------------- CORAM : HON'BLE MR.JUSTICE M.S.SHAH and HON'BLE MR.JUSTICE D.A.MEHTA Date of decision: 11/08/2004 ORAL JUDGEMENT (Per : HON'BLE MR.JUSTICE M.S.SHAH) 1. This petition was admitted by order dated 20-4-1991, and was ordered to be heard along with Special Civil Application No. 2703 of 1991 and other cognate matters. 2. Learned advocate Ms. Mini Nair for the petitioner states that Special Civil Application No. 2703 of 1991 has already been decided by judgment dated 9-1-1995, and fairly states that the present petition is also covered by the said decision. 3. In the aforesaid decision, following the decision of the Apex Court in Union of India Vs. Alang Ship Breakers Pvt. Ltd., Bhavnagar, 1999 (Suppl.) 4 SCC 484, it was held that the excise duty paid by the respective petitioners was not waived, there was no question of refunding the same. In view of the above decision, we reject this petition, with no order as to costs. Rule is discharged. Dt: 11-8-2004 ( M.S. SHAH, J ) ( D.A. MEHTA, J ) /vgn