TMI Blog1998 (9) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... mber, 1997 of the Andhra Pradesh High Court in Writ Petition No. 31031 of 1997. Having regard to the nature of the controversy, it is not advisable to go into the merits of the case at this stage. The grievance of the appellant is that the 3rd respondent before passing the impugned order rejecting the claim of the appellant that the product Shower to Shower prickly heat powder falls under the Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the amount to be paid for hearing the appeal, directed the appellant by the order under appeal to pay ₹ 1.25 crores and give bank guarantee for another sum of ₹ 2 crores. 4. In these circumstances, the appellant has filed this appeal by way of special leave petition. 5. We have heard learned Senior Counsel Mr. H.N. Salve, for the appellant and also the learned Senior Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt and that of the Appellate Authority and the 3rd respondent are set aside. 8. Both the learned Counsel are agreed that the matter can go back to the Assistant Commissioner of Central Excise, Hyderabad II Division for hearing the case on merits. Accordingly, we remit the matter to the Assistant Commissioner of Central Excise Hyderabad II Division for hearing the matter on merits. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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