1986 (1) TMI 114

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....ropriate writs, orders and directions for quashing and setting aside the impugned orders dated March 4, 1985 and July 15, 1985 passed by the third respondent-tribunal and for direction to the tribunal to dispense with the deposit of the excise duty of Rs. 2,02,116.49 Ps. during the pendency of the appeal. 2. The question involved in this petition is whether the value of the articles purchased a....

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....he Collector of Central Excise, Ahmedabad, who by his order of September 25/October, 1984 rejected the said contention and held that the value of the bought out articles was also liable to be included for ascertaining the value of the goods excisable' under tariff item 68. The petitioner, therefore, carried the matter in appeal before the Customs, Excise & Gold (Control) Appellate Tribunal, New De....

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....nterim relief since the representative of the petitioner did not dispute that the petitioner-firm has made a sizable profit in the last two preceding years and, therefore, the payment of duty could not cause any undue hardships to the petitioner-firm. The petitioner, therefore, moved a fresh application for review of the earlier order of the tribunal refusing to grant stay of the order dated March....

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.... grant the interim relief would not operate as res judicata as to prevent a party seeking to place necessary material for justification of the interim relief prayed for and refused once. It is in these circumstances that we are giving the directions : 1. The petitioner firm shall deposit Rs. 25,000 with the Assistant Collector, Central Excise, Division III, Ahmedabad within two weeks from to-da....