Indira Banerjee, J. - (1.) IN this writ application, the petitioners have challenged the order dated 21st October, 2005 of the Customs Excise and Service Tax Appellate Tribunal, Eastern Regional Bench, Kolkata, hereinafter referred to as the CESTAT, in Stay Petition No. 30/05 in Appeal No. ESM -16/05 whereby the CESTAT directed the petitioner company to deposit Rs. 4,11,077/ - towards disputed duty within 8 weeks from the date of the said order. Upon such deposit, the penalty and the interest were to remain stayed until further orders.
(2.) THE petitioner company claims to have carried on business of packing and/or repacking detergent powder from bulk packs to smaller packs upon purchase from other manufacturers. It is stated that the nature and character of the detergent powder remained the same. Initially, the petitioner had no Excise Registration Certificate. Subsequently, however, an Excise Registration Certificate No. 160310/97/03 dated 1 -4 -1997 was issued to the petitioner company.
(3.) ACCORDING to the petitioners, on or about 6th October, 1995, the petitioner company executed a memorandum of understanding with the Respondent No. 6 for supply of detergent powders in pouches of different sizes, as per design and specification approved by the respondent No. 6.;