A.N. Ray, J. - (1.) In this application the writ petitioner seeks to be relieved from payment of excise duty in respect of the intermediate product called "carded gilled sliver" which occurs at an intermediate stage from the conversion of fibre to yarn. The first writ of the writ petitioner in this regard was marked as Matter No. 1327 of 1980 in this Court and that was disposed of on the 14th day of June, 1982 before Justice Borooah. The order is at page 50 wherein his Lordship was pleased. to set aside the order of the Assistant Collector dated 8th June, 1980, inter alia, on the ground of non -compliance with the rules of natural justice which had occurred by reason of refusal of an adjournment. Two other points regarding non -consideration of limitation and applicability of Rules 9 and 49 were also mentioned by his Lordship.
(2.) In the result, by the order dated 14th June, 1982 apart from setting aside the adjudication order of the Assistant Collector, a direction was passed for fresh adjudication within six months, and further, bank guarantees were directed to be furnished for the disputed amounts.
(3.) The bank guarantees for the sums of Rs. 2 lakhs and Rs. 1 lakh furnished in respect thereof are mentioned with the particulars at page. 52A of the annexures to the writ petition.;