UNION OF INDIA Vs. COLCAR PRODUCTS PVT LTD
LAWS(CAL)-1996-3-68
HIGH COURT OF CALCUTTA
Decided on March 04,1996

UNION OF INDIA Appellant
VERSUS
Colcar Products Pvt Ltd Respondents




JUDGEMENT

- (1.)Nobody has appeared on behalf of the Private Respondent despite the matter having been called on twice. Indeed the private respondents have never been present whenever the matter has been called on since the matter has been appearing in the list.
(2.)The appeal has been preferred from three orders. These are the orders dated 9th February, 1989; 15th February, 1989 and 27th March, 1989. By the first order the learned Single Judge entertained the writ application and issued an interim order in terms of prayer (e) of the writ application. Prayer (e) of the writ application reads as follows :-
"(e) Injunction restraining the respondents herein and its men and subordinates from collecting excise duty from the petitioner No. 1 at a rate in excess of 50% of the rate at which the same is being paid presently for a period of five years from the date of commencement of production i.e. up to 15th November, 1991 in terms of the Press Notification dated 4th January, 1979 till the disposal of the application."

(3.)In addition the learned single Judge directed the writ petitioners to furnish bank guarantee for 50% of the disputed amount through any Nationalised Bank in favour of the respondent No. 4 viz., Industrial Adviser, Director General of Technical Development as and when occasion arises and to go on renewing the same until the disposal of the writ application. By the second order dated 15th February, 1989, at the instance of the counsel appearing on behalf of the writ petitioners the first order was modified to the limited extent that instead of the respondent No. 4 the bank guarantee was to be furnished in favour of the Collector, Central Excise, Indore, M.P. at the office of Central Excise at Kharsia, District Raigarh, M.P.
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