1987 (2) TMI 71

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.... the Registrar, Appellate Side, High Court. The bank guarantee was not furnished in time. The Court allowed the petitioners extension of time for furnishing bank guarantee on 23rd September, 1975, 21st November, 1975, 4th March, 1976 and again on 8th August, 1977. At the time of granting extension on 8.8.1977 it was made clear that time was being extended till 9th September, 1977 and no further extension will be granted. On 9th September, 1977, however, the bank guarantee was not furnished. The matter was mentioned in Court and the petitioner was given liberty to furnish cash security of Rs. 25,000/- by 12.9.1977. 2. On 21st May, 1981 the rule came up for hearing and P. K. Banerjee, J. discharged the rule on the ground that the writ peti....

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.... 5. The case of the Excise Department is that the dispute is about the classification of the product manufactured by the petitioners. M/s. Guardian Plasticote Limited, Ramour, District 24-Parganas, the petitioners manufactured and cleared plastic coated cotton fabrics on payment of duty under T.C. 19(1)(2) for some period of time. A show cause notice was issued on 6.6.1972 about short payment of central excise duty amounting to Rs. 1,07,957.56P. 6.  It is claimed by the Assistant Collector of Central Excise, Calcutta, that on physical verification of the cotton fabrics and chemical test it was noticed that the coating was 100% polythene and was applied on the cotton fabrics by extrusion technique. The polythene film was fixed to th....