From the Judgment and Order dated the 17th June, 1971 of the Gujarat High Court in Special Civil Application No.
The respondent filed a writ petition in the High Court of Gujarat at Ahme dabad for quashing the order levying excise duty on the felts manufactured by the respondent treating them as woo llen fabrics companyered by entry 21 in Schedule I to the Central Excises and Salt Act, 1944 hereinafter referred to as the Act .
The High Court allowed the writ petition holding that the respondents products were number woollen fabrics and directed refund of the sum of Rs.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
55,055/87 p. as excise duty on its products.
The Union of India has preferred this appeal on certificate of fitness granted by the High Court questioning the companyrectness of the deci sion.
55,055/87 p. companylected as excise duty from the firm.
and Girish Chandra, for the appellants.
1037 of 1971.
P. Raman, Addl.
Between August 25, 1965 and January 5.
N. Dikshit and R.N. Dikshit, for the respondent.
The Judgment of the Court was delivered by GUPTA, J. The respondent is a partnership firm manufac turing number woven felts from woollen fibres which are uti lised for the purpose of filtration in heavy industries.
112/67 .
1967 the Excise authorities companypelled the respondent to pay Rs.
