2021 (3) TMI 280

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....s culminated into filing this writ petition, are set out here-in-below: a) The petitioner firm is carrying out printing business and receives paper from biri manufacturers which after printing are cut to size if so required; b) The biri manufacturers use such printed papers for wrapping biris; c) The respondent authorities had initiated proceedings in respect of the period from 17th June, 1994 to 31st March, 1999 demanding duty for a sum of Rs. 1,23,82,634 on account of such printed papers being used by the petitioners by classifying them as an excisable products falling under sub-heading 4823.19 of the Central Excise Tariff. Equivalent penalty and consequential interest was also imposed on the petitioners. ....

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....ion is filed primarily challenging the order dated 24th September, 2001 and 15th January, 2002 passed by the Tribunal. During the pendency of this writ petition, the appeal filed by the petitioners was dismissed for noncompliance on 1st April, 2002. The petitioners have brought this fact on record by filing a supplementary affidavit dated July 5, 2002 in this petition. j) It is in this background that the orders dated September 24, 2001, January 15, 2002 and 1st April, 2002 have been assailed by the petitioners in this petition. At this stage it is necessary to highlight a subsequent development which has occurred in favour of the petitioners. By a decision passed by the Hon'ble Supreme Court in the case of Headway Lithographic ....