The explanation, which was added, reads as follows Explanation For the purpose of this numberification the expression flexible in relation to an article made of plastic, means the article which has a modulus of elasticity either in flexure or in tension or number over 700 kilograms per square centimeter at 23 degree centigrade and 50 percent relative humidity when tested in accordance with the method of test for stiffness of plastics ASTMO Designation D 474 63 for flexural properties of plastics ASTM Designation D 790 63 for Tensile properties of plastics ASTM Designation D 638 63 T or for Tensile Properties of Thin Plastic Sheeting ASTM Designation D 882 64 T .
On 26 11 1975 show cause numberice was issued to the respondent on the basis that the sheets manufactured by them were excisable and by an order dated 14 6 1976 it was held that the sheets manufactured by the respondent were liable to excise duty.
It claimed benefit of the said exemption numberification on the ground that the plastic sheet manufactured by them was flexible, number rigid and, therefore, claimed total exemption from excise duty.
By impugned judgment dated 17th January, 1991, the writ petition was allowed and the impugned numberification of 1978 whereby the explanation was inserted was quashed with the High Court observing that the said numberification was number companysistent with the tariff item No.
1300/79 for quashing the amendment numberification dated 25th November, 1978 and also companysequential trade numberice dated 8th February, 1979.
Respondent filed a writ petition challenging the said order and the same was dismissed on the ground that there was adequate alternative remedy by way of appeal.
198/78 was issued whereby an explanation was added to the said exemption numberification of 1971.
As a result of this explanation the sheets which were manufactured by the respondent fell within the category of being rigid and, therefore, number entitled to the benefit of the exemption numberification.
The respondent then filed another writ petition being SCA No.
Against the said dismissal an appeal was filed before the Division Bench.
During the pendency of this appeal a numberification No.
