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Judgment
Mukul Mudgal, J.—Rule was issued in the petition on 3rd of August, 1981. With the consent of the parties, the matter is taken up today for final hearing.
This writ petition seeks for quashing of Order dated 27th May, 1972 of Govt. of India & Order dated 20th of April, 1981 of the Assistant Collector, Central Excise, Dibrugarh, Assam.
The learned counsel for the parties agree that this matter is squarely covered by the judgment of the Hon''ble Supreme Court in Moti Laminates Pvt. Ltd. v. Collector of Central Excise 1995 (76) E.L.T. 24 (SC) and thus the writ petition may be allowed.
Accordingly, following the aforesaid decision, the writ petition is allowed. Accordingly, the Order dated 27th of May, 1972 passed by respondent No. 1 and the Order dated 20th of April, 1981, passed by respondent No. 3 are set aside. If any refund is occasioned by the setting aside of the above orders, it shall be made within 12 weeks from today. The surety bond and the bank guarantee, if any given by the petitioners as a consequence of the interim orders of this Court shall stands cancelled and bank guarantee be accordingly released to the petitioners within 10 weeks from today.
In view of the above, the petition stands allowed with no orders as to costs.