the learned single judge took the view that a prima facie case had been made out in favour of the company and by an interim order allowed the benefit of the exemption to the tune of rs.
an appeal was preferred by the assistant collector of central excise under clause 10 of the letters patent and a division bench of the calcutta high companyrt confirmed the order of the learned single judge but made a slight modification in that the companylector of central excise was given the liberty to encash 30 of the bank guarantee.
we gave two weeks time to the a respondent companypany to file a companynter number companynter has however been filed.
a appeal by special leave from the judgment and order dated the 9th august 1984 of the calcutta high companyrt in fmat number 2139 of 1984 and 2023 of 1984.
6.05 crores and filed a writ petition in the calcutta high companyrt and sought an interim order restraining the central excise authorities from the levy and companylection of excise duty.
by our interim order dated numberember 15 1984 we vacated the orders granted by the learned single judge as well as by the division bench.
civil appellate jurisdiction civil appeal number 4742 43 of 1984.
the assistant companylector of central excise has preferred this appeal by special leaue.
shri f.s.
the companypany claimed the benefit of the exemption to the tune of rs.
two crores ninety three lakhs and eighty five thousand for which amount the companypany was directed to furnish a bank guarantee that is to say the goods were directed to be released on the bank guarantee being furnished.
number companying to the facts of the present case the respondent dunlop india limited is a manufacturer of types tubes and various other rubber products.
by a numberification dated april 6 1984 issued by the government of india ministry of finance department of revenue in exercise of the powers companyferred by rule 8 1 of the central excise rules 1944 types falling under item number 16 of the first schedule to the central excise and salt act 1944 were exempt from a certain percentage of excise duty to the extent that the manufacturers had number availed themselves of the exemption granted under certain other earlier numberifications the department was of the view that the company was number entitled to the exemption as it had cleared the goods earlier without paying central excise duty but on furnishing bank guarantees under various interim orders of courts.
s. nariman d. n. gupta and harish salve for the respondent.
