- (1.) In view of the exchange of affidavits and also in view of the facts stated in the affidavit in support of the amendment application by the petitioner, we are disposing of this petition on a short point.
(2.) By this petition the petitioners seek quashing of the order of the Superintendent of Central Excise, Range Noida, dated 18-7-1985 challenging the said order that the petitioners are not liable to deposit any amount under the provisions of Rule 56A of the Rules for July, 1984 and further to refund the amount already deposited by the petitioners in pursuance of the said order.
(3.) In fact the petitioners are claiming exemption at Nil rate of duty under Notification No. 119/66 dated 16-7-1966 as amended as per classification list approved for removal of copper wire rods converted/manufactured from copper wire bars. In view of the said fact the petitioners filed revised classification list on 2-7-1984 under protest for paying duty on copper wire rod and also claiming proforma credit under Rule 56A. The respondents thereafter approved the classification list dated 2-7-1984 for paying duty on copper rods and also under Rule 56-A.;