GUWAHATI, India, Sept. 24 -- Gauhati High Court issued the following order on Aug. 25:
1. Heard Ms. N. Hawelia, learned counsel for the petitioners. Also heard Mr. N.J. Gogoi, learned Standing Counsel, ASAMB appearing for all the respondents.
2. By filing this petition, the petitioners have prayed for a declaration of the levy and collection of Cess by the respondents on 'coconut oil' and 'refined coconut oil' illegal and also for a direction to the respondent authority to refund the Cess amount of Rs.3,61,97,075/- with interest @ 18% per-annum, to the petitioners wrongfully and illegally collected by the respondents.
3. The petitioner No. 1 is a company incorporated under the provision of Companies Act, 1956 having its registered Offi...