Om Prakash, J. - (1.) By this petition the petitioner, engaged in the business of manufacture of torches of brass, seeks a mandamus directing the respondents to pay interest on a sum of Rs. 65,53,508.86 at the rate of 15% from 11-4-1983 to 26-8-1986.
(2.) The facts as succinctly stated, are that the petitioner while manufacturing torches, also manufacture intermediary product, commonly known as brass barrel, which product according to the petitioner is not excisable under the Central Excise and Salt Act, 1944 (briefly 'the Act, 1944'). The Central Excise Department, however, took the stand that brass barrels manufactured by the petitioner, were excisable and realised the excise duty aggregating to Rs. 65,53,508.86 from the petitioner during the period from 1-7-1974 to 31-4-1983, which the petitioner paid under protest.
(3.) The petitioner then filed appeal before the Customs, Excise and Gold Control Appellate Tribunal (for short the "Tribunal"), New Delhi, against the order of the Excise Authority. The Tribunal by order dated 11-4-1983 (Annexure "1" to the writ petition)held that brass barrels manufactured by the petitioner being intermediary product for being used in torches, were not excisable. Therefore, the Department filed Special Leave Petition before the Supreme Court, which too was dismissed.;