UNIVERSAL PETRO CHEMICALS LTD Vs. SUPERINTENDENT CENTRAL EXCISE

JUDGEMENT

(1.) On or about 12th June, 1978 the appellant moved a writ application in this Court, inter alia, contending that the letter dated 30th May, 1978 issued by the Superintendent of Central Excise, treating the Transformer oil under Tariff Item No. 8 is wrongful and illegal.

(2.) On the said application Rule Nisi was issued on 12th June, 1978. An interim order was also passed by Sabyasachi Mukherjee, J. (as His Lordships then was). The said order is as follows :-

(3.) On 19th July, 1978 an application was made by the appellant for modification of the said order, dated June 20, 1978 to the extent that the petitioner be allowed to remove the transformer oil without making any deposit of the alleged excise duty. On the said application the following order was made by the learned Judge on 8th December, 1978 :-