- (1.) Heard learned counsel for the parties.
(2.) Though the issue involved in this writ petition is very short, it would be appropriate to mention the facts in brief. Prior to amendment dated 1 st August, 1983, Tariff Item No.25, corrugated sheet, was being classified and levied to duty in Tariff Item No.26(a) (a) of the First Schedule to Central Excise Act. After amendment of Tariff Item No.25 from 1 st August, 1983, it was transferred to Tariff Item No.26(A)(A) and the petitioner submitted a fresh classification list no.06/83 from 1 st August, 1983 for approval and the Assistant Collector, Central Excise, vide order dated 31.7.1984, approved the classification list effecting from 1 st August, 1983. On 28 th May, 1985, the Collector of Central Excise, Patna, directed Assistant Collector to file an appeal against the order passed by the said Collector of Central Excise dated 30.7.1984 approving the classification before the Collector (Appeals), Central Excise. In view of the direction of the Collector of Central Excise, the appeal filed by the Department was allowed by the Collector (Appeals), Kolkata, who set aside the classification list dated 31.7.1984 and held that corrugated sheet should be classified under erstwhile Tariff Item No.68 for the period from 4 th August, 1983 to 16 th March, 1985 and directed the petitioner to pay duty on plain sheet during the period 1 st August, 1983 and thereafter corrugated sheet under Tariff Item No.68 and the authorities raised demand on differential duties under Tariff Item No.68.
(3.) The petitioner being aggrieved against the order dated 31 st October, 1985 preferred a writ petition being CWJC No.219/1986R and a Division Bench of Patna High Court passed an interim order on 30 th April, 1986, which is as under: "Without going into this question, we direct that no further steps in pursuance of annexure 8 shall be taken during the pendency of this writ petition against the petitioner, if the petitioner deposits a sum of Rs.1,00,00,000/ (Rs.one crore) within four months from today.";