Ajit K.Sengupta, J. - (1.) On or about 12th June, 1978 the appellant moved a writ application in this Court, inter alia, contending that the letter dated 30th May, 1978 issued by the Superintendent of Central Excise, treating the Transformer oil under Tariff Item No. 8 is wrongful and illegal.
(2.) On the said application Rule Nisi was issued on 12th June, 1978. An interim order was also passed by Sabyasachi Mukherjee, J. (as His Lordships then was). The said order is as follows :- "Let a Rule Nisi be issued in terms of prayers (a), (b), (c) and (d) of petition. Returnable 6 weeks hence. Upon the petitioner depositing with Mr. H.P. Meharia, Advocate of M/s. Meharia & Co., Advocates for the petitioner who is appointed Receiver without security and without remuneration a sum of Rs. 1,50,000/- there will be an interim injunction in terms of prayer (a) of the petition valid for 10 days for the time being with liberty to apply for extension on notice to the other side. Mr. Meharia will hold the said amount and until further order of this Court. Receiver and all parties to act on a signed copy of the minutes." Thereafter, a further order was passed by the learned Judge on 20th June, 1978 which is to the following effect :- "Respondents will deposit amount of excise duty in respect of the clearance made by them from 1st July, 1978 with Mr. M.P. Meharia who has been appointed Receiver and Mr. M.P. Meharia would hold the same in separate accounts (and will invest the same ) and will keep the respondents' Advocate-on-Record informed of the deposit made from rime to time. The petitioner would be at liberty to clear the goods in terms of the earlier order upto 30th June, 1978. The balance amount lying unadjusted out of the said deposit of Rs. 1,50,000/- will continue to be held by Mr. M.P. Meharia subject to this verification the interim order passed will continue till the disposal of the application. Affidavit in opposition within 4 weeks. Affidavit-in-Reply within 2 weeks, thereafter, and the matter adjourned till one week thereafter."
(3.) On 19th July, 1978 an application was made by the appellant for modification of the said order, dated June 20, 1978 to the extent that the petitioner be allowed to remove the transformer oil without making any deposit of the alleged excise duty. On the said application the following order was made by the learned Judge on 8th December, 1978 :- " It is ordered without prejudice to the rights and contentions of the petitioner above named that the transformer oil is not subject to any excise duty the petitioner above named shall collect central excise duty on transformer oil from its customers on undertaking to this Court to refund the amount of Central Excise duty so collected if it is ultimately held that no central excise duty is payable on transformer oil and it is further ordered that all parties concerned to act on a copy of the minutes of this order signed by an officer of this Court being produced before them.";