- (1.) This appeal arises out of the High Court's decision in W. P. No. 345/72 which related to demand of Rs. 3.23lakhs as duty for the period 1/4/1968 to 23/10/1968. That demand has been quashed by the High Court on the basis of classification of goods, i. e. , umbrella cloth as waterproof and not water repellent cloth. This classification can not legitimately be disputed by the department. This being so, there is no merit in this appeal.
(2.) Consequently, this appeal is dismissed. Civil Appeal No. 3134 of 1986
(3.) This appeal arises out of the High court's judgment allowing the respondent's appeal in respect of a claim for refund of Rs. 4.95 lakhs for the duty paid during the period between 24/10/1968 and 30/6/1969. This matter would be governed by the decision of this Court in Mafatlal Industries Ltd. v. Union of India, 1997 (89) ELT 247 (SC) and format Order indicated in 1997 (90) ELT 260 (SC). The matter is, therefore, to go back to the concerned Assistant Commissioner for a fresh decision of the claim for refund in accordance with the decision of this Court in mafatlal (supra) and the abovesaid Format order in terms of the amended Section 11 -B of the Act.;