Suhas Chandra Sen, J. - (1.) In this case, a rule Nisi was issued as early as on 22.8.1975. An interim order was issued restraining the respondents, the Assistant Collector of Central Excise and Ors., from giving effect to the demand of Rs. 1,07,957.56 P unconditionally for a period of four weeks and thereafter conditionally upon the petitioner's furnishing bank guarantee for a sum of Rs. 25,000 to the satisfaction of the Registrar, Appellate Side, High Court. The bank guarantee was not furnished in time. The Court allowed the petitioners extension of time for furnishing bank guarantee on 23rd September, 1975, 21st November, 1975, 4th March, 1976 and again on 8th August, 1977. At the time of granting extension on 8.8.1977 it was made clear that time was being extended till 9th September, 1977 and no further extension will be granted. On 9th September, 1977, however, the bank guarantee was not furnished. The matter was mentioned in Court and the petitioner was given liberty to furnish cash security of Rs. 25,000/- by 12.9.1977.
(2.) On 21st May, 1981 the rule came up for hearing and P. K. Banerjee, J. discharged the rule on the ground that the writ petition was premature. The rule was directed against an order passed in appeal against demand raised by the Central Excise authorities, the appellate order on dated 20th February, 1975. It appeared from the affidavit-in-opposition that was filed by the respondents that a revisional application was pending against the assessment order as well as the appellate order.
(3.) On 17th September, 1981 the order passed on May 21, 1981 was recalled and on 9th April, 1985 an order was passed for maintaining status quo in respect of the demand raised by the Excise Department. It was admitted both on behalf of the petitioners as well as the respondents that the attachment of some of the petitioners made by the Excise Department will continue.;