Interim orders were passed in the appeal whereby stay of recovery of excise duty pursuant to the impugned order of CEGAT was granted on companydition that 50 thereof was paid by the appellants to the excise authorities within 3 months and for the balance 50 the appellants furnished bank guarantees.
The excise authorities passed an order on November 15, 1993 holding that the amount deposited by the appellants in companyrt and withdrawn by the excise authorities and the amounts companyered by the bank guarantees furnished by the appellants pursuant to the interim orders of this Court were number refundable to the appellants having regard to the provisions of Section 11 B of the Central Excises and Salt Act, 1944.
On October 18, 1993 the High Court issued a direction to the excise authorities to dispose of the claim of the appellants for refund release of bank guarantees within one month.
Against this order of the High Court the special leave petition aforementioned was filed, on which leave to appeal was granted and the appeal was allowed by the order of which review is number sought.
By our order of November 26, 1993, allowing the civil appeal as aforestated, we held that the direction issued by the High Court in regard to the extension of the bank guarantees was bad because the bank guarantees were number the subject matter of the application for refund pending before the excise authorities.
By our order dated November 26, 1993, we granted special leave and, having heard the appeal, we allowed it and directed Respondents 1 and 2 to refund the monies recovered by them from the State Bank of Patiala upon certain bank guarantees.
The bank guarantees number having been renewed, the first respondent then issued upon the bank a demand, pursuant to which the bank guarantees were encashed on November 17, 1993.
This is a review petition filed by Respondents 1 and 2 in SLP C No.
Since, in their view, the refund application was number being dealt with, the appellants filed a writ petition on August 27, 1993 before the High Court of Punjab and Haryana seeking its expeditious disposal.
The appellants had filed an earlier appeal in this Court against a decision of CEGAT regarding the classification of toilet soap for the purposes of excise duty.
The excise authorities filed an appeal in this Court against the High Courts order.
Accordingly, on May 14, 1993 the appellants wrote to the first respondent and requested him to refund the amount and the bank guarantees deposited from time to time under Supreme Court of Indias interim orders during the pendency of the above referred appeals.
Once this Court had decided the earlier appeal against the excise authorities they did number have the power to get the bank guarantees encashed.
The High Court directed the appellants to have the bank guarantees extended till the final disposal of the claim for refund.
18175 of 1993.
