BAJAJ CARPET INDUSTRIES LTD Vs. CEGAT

JUDGEMENT

(1.) Heard learned Counsel for the petitioner.

(2.) The petitioner has prayed for two-fold reliefs. Firstly, that a writ of certiorari be issued quashing the order dated 22-10-1997 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi and secondly, a writ of mandamus be issued directing the respondents to refund Rs. 15,75,276.56 P deposited by the petitioners in terms of Section 35F as the aforesaid Tribunal has failed to give expeditiously the decision on the issue of classification of the products manufactured by the petitioner.

(3.) The petitioner is allegedly engaged in the manufacture of Jute Floor Covering. The case of the petitioner is that the product manufactured by it should be classified under Chapter sub-heading 5703.20 of the Central Excise Tariff Act, 1985 and not under Chapter sub-heading 5703.90 of the said Act. It may be observed that the Commissioner of Central Excise (J) Meerut, the second respondent has held that the products manufactured by the petitioner are dutiable under sub-heading 5703.90 and against his decision, an appeal preferred by the petitioner is pending decision before the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi. Along with the appeal, the petitioner had filed an application for stay and waiver of the pre-deposit as contemplated under Section 35F of the Excise Act. The Tribunal decided the stay application by its order dated 22-10-1997 a copy of which has been filed as Annexure-4 to the writ petition. It is against this order that the petitioner has sought a writ of certiorari seeking quashing thereof as stated earlier.