UNION OF INDIA Vs. J&K CIGARETTES LTD

JUDGEMENT

(1.) THESE two Letters Patent Appeals owe their origin to two orders of the appellant No. 4 dated 6 -3 -1993 and 13 -3 -1993, whereby he called upon the respondents to forthwith deposit an amount of Rs 1,18,22,903.65 and Rs 73,02,268.20 respectively by way of Central Excise Duty. In this regard writ petition nos. 274 of 1993 and 275 of 1993, respectively, were preferred before the learned Single Bench of this Court, saying that such a demand is unwarranted, it being inoperative and inconsistent with the law as laid down by the Honble Supreme Court of India in the case of Maharashtra Tubes Ltd. vs State Industrial & Investment Corporation of Maharashtra Ltd. reported in 1993 (1) Scale.

(2.) ON the presentation of the aforesaid two writ petitions the operation of impugned orders was stayed by the learned Single Judge by his order dated 17 -3 -1993 and rule nisi was issued.

(3.) AFTER objections were filed, the parties were heard a common consent order was passed by the learned Single Judge on 24 -5 -1993.