D.S.Sinha, J. - (1.) Heard Sri Murlidhar, the learned Senior Advocate, appearing for the petitioner, and Sri Shishir Kumar, the learned counsel representing the respondents.
(2.) By means of this petition, under Article 226 of the Constitution of India, the petitioner seeks to assail the interlocutory order dated 3rd October, 1991 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi in exercise of its powers under proviso to Section 35F of the Central Excises & Salt Act, 1944, hereinafter called the Act. The relevant facts are these :
(3.) A show cause notice-cum-demand dated 21st August, 1990 was issued to the petitioner under Rule 196 of the Central Excise Ruies, 1944 demanding a duty of excise amounting to Rs. 32,52,555.91 in respect of fuel oil received by it. The petitioner submitted its reply on 1st October, 1990.;