When the appeal was filed an interim order was passed that 50 of the dues be paid in cash and for remaining 50 bank guarantees may be furnished and they were to be kept alive till the decision of the appeal.
There was a dispute between the appellants before us and the Excise Department as to whether the goods under dispute were liable under Tariff Item 15 1 or 15 2 of the Central Excises and Salt Act, 1944, as amended.
The Supreme Court upheld the submission of the appellant that the appellant is liable to pay excise duty under Item 15 1 and repelled the companytention of the Revenue that it was payable under Item 15 2 .
At the same time, the High Court directed the petitioners are directed to get the bank guarantees extended till the final disposal of the claim for refund.
It appears the authorities had number entertained the appellants plea for refund and the appellants moved the High Court of Punjab and Haryana for writ of Mandamus directing the Revenue authorities to decide the application for refund.
The appellants having succeeded before this Court moved the authorities for refund of the excess amount deposited in pursuance of interim order of this Court.
It appears that the aforesaid appeal was filed by the appellants against the decision of the Tribunal which had taken the companytrary view.
The High Court directed the authorities to companysider the application of the appellants on merits for refund.
The appeal itself was decided on 27 4 1993.
It is against the afore said directions of the High Court that the appellants have companye to this Court.
Yogeshwar Dayal and S.P Bharucha, JJ.
Hard learned companynsel for the parties.
