1986 (9) TMI 91

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....ati, C.J.]. - The writ petitions are dismissed since they are covered by the decision of this Court in "Union of India v. Modi Rubber Ltd." given on 18th August, 1986 [1986 (25) E.L.T. 849 (S.C.)]. 2. So far as the payment of arrears of excise duty is concerned, the respondents will be at liberty to encash the bank guarantee which has been given by the petitioners for 50% of the amount of arrea....