- (1.) Leave granted.
(2.) The appellant herein filed a writ petition in the High Court of Judicature at Allahabad challenging the order dated 26/4/99, whereby the Commissioner of Central Excise (Appeals) declined to modify the interim order, as prayed for by the appellant. The aforesaid writ petition was dismissed by the high Court observing thus :- "In the absence of any specific averments in respect of the amount paid on account of the demand raised by the Excise authorities and no factual disclosure regarding the undue hardship that may be caused to the petitioners by payment of the amount raised, we think that no order may be passed on their application. As such, the same stands dismissed. No order as to costs. "
(3.) It is against the said judgment the appellant preferred Special Leave Petition before this Court, wherein it was asserted that there was sufficient material on record before the High Court to show the amount paid by the appellant against the demand raised by the Excise authorities and there were further averments in the writ petition that undue hardship would be caused to the appellant if the payment of the amount demanded is insisted upon. On these allegations this court, while issuing notice to the respondents indicated as to why the case may not be remanded to the High Court. Today, when this appeal was taken up for hearing, learned attorney General appearing for the respondents stated, that no counter affidavit is required to be filed and the respondents have no objection if the matter is sent back to the high Court for deciding the writ petition on merits expeditiously. In view of the statement made by the learned Attorney General, we set aside the judgment and order under appeal and send the matter back to the file of the High Court for deciding the writ petition on merits. It is clarified that this order of remand will not be construed as any expression of opinion on merits of the case. In view of the facts and circumstances of the case, we request the High Court to decide the matter expeditiously-preferably within three months. The appeals is disposed of accordingly. There shall be no order as to costs.;