- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD WRIT PETITION NO.1683/2005 (Aurangabad) WRIT PETITION NO.3132/1994 (Bombay) 1] Ladhuram Shaligram & Co., a partnership firm having its office at Near Railway Station, Nardana Dist.Dhule. Maharashtra. 2] Shri Raghunath Ladhuram Agrawal, Indian Inhabitant of Nardana, doing business near Railway Station, Nardana. Dist.Dhule, Maharashtra. ...Petitioners.. Versus 1] The Union of India. 2] The Assistant Collector of Central Excise & Customs, Jalgaon Division, Shinde Bhavan, Ichha Devi Road, Jalgaon – 425 001. ...Respondents... ..... Shri A.N. Sabnis, Advocate h/f Shri P.M. Shah, Advocate for petitioners. Shri Alok Sharma, Standing Counsel for respondent nos.1 & 2. ..... - 2 - CORAM: B.R. GAVAI & S.V. GANGAPURWALA, JJ. DATE: 05.08.2010 ORAL JUDGMENT (Per Gavai, J.): 1] Heard counsel for the parties. 2] The facts as well as the legal position in the present matter is identical with Writ Petition No.2188/1996. 3] In that view of the matter, for the reasons stated while allowing Writ Petition No.2188/1996, present petition is also allowed. The amount deposited by the petitioners is directed to be refunded to the petitioners with interest at the rate of 8% p.a. within a period of three months from today. In the facts and circumstances of this case, there shall be no order as to costs. (S.V. Gangapurwala, J.) (B.R. Gavai, J.) ndk/c58101