IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.5621 of 1981 Date of decision: 16.3.2011 M/s Kumar Industrial Corporation. -----Petitioner. Vs. The Union of India & others. -----Respondents. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE JASWANT SINGH Present:- None for the petitioner. Mr. Kamal Sehgal, Sr. Standing Counsel for respondents. --- ADARSH KUMAR GOEL, J. 1. This petition was filed in the year 1981 against Show Cause Notices dated 14.7.1981 and 24.10.2981, requiring the petitioner to pay Central Excise Duty under Item 52 of the First Schedule of the Central Excise and Salt Act, 1944, as against the claim of the petitioner that the goods manufactured by it fell under Tariff Item No.68 of the said Schedule. 2. Contention of the petitioner was that common parlance test had to be applied instead of user test for classification of goods. 3. When the writ petition came up for hearing on 17.12.1981, following order was passed:- C.W.P. No.5621 of 1981 “Contends that the item manufactured by the petitioner falls clearly within entry No.68 and not under entry No.52. Notice of motion for January 14,1982. Stay the passing of final order ad interim.” 4. Later, stay was vacated vide order dated 17.2.1982 and the adjudicating authority was directed to pass an appropriate order in the matter. Such an order was accordingly passed against the petitioner on 15.5.1982 by the Assistant Collector of Central Excise & Customs, Ludhiana. The order itself mentioned that appeal against the same could be filed before Appellate Collector, Central Excise/Customs, New Delhi within three months. When the matter came up for hearing on 20.7.1982, objection against availability of alternative remedy of appeal was rejected and the writ petition was admitted. The same was ordered to be heard alongwith CWP No.2626 of 1982. On July 28, 1982, interim order was also granted in terms of order passed in CWP No.2626 of 1982. 5. When the writ petition was taken up for hearing, none appeared for the petitioner. 6. Learned counsel for the revenue states that in view of judgment of the Hon’ble Supreme Court in G.S. Auto International Ltd. v. Collector of C.Ex., Chandigarh 2003(152) ELT 3, during the pendency of the writ petition, the principle of law stands decided in favour of the petitioner and the appellate 2 C.W.P. No.5621 of 1981 authority can now decide the appeal in the light of the said judgment. 7. In view of above, we dispose of this petition with a direction to the appellate authority to decide the appeal, if such an appeal is filed by the petitioner within three months from today taking into account judgment of the Hon’ble Supreme Court in G.S. Auto International Ltd. and such other contentions as may be raised by the parties. Till the appeal is decided, interim order passed in the writ petition will continue to operate. A copy of this order be sent to the petitioner. (ADARSH KUMAR GOEL) JUDGE March 16, 2011 (JASWANT SINGH) ashwani JUDGE 3