(1) LEAVE granted.

(2) THIS appeal is preferred against the order dated 24/11/1997 of the A. P. 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 Ch. Heading 33.03 and holding that the same falls under Chapter Heading 33.04 and levying excise duty of Rs 5.18 crores, has not given any opportunity to substantiate its claim and no notice was served on them by the third respondent before passing the impugned ordeR.Therefore, according to the appellant, the order passed was an ex parte one. When an appeal was preferred before the 2nd respondent with a prayer to dispense with the pre- deposit as laid down under Section 35-F of the central Excise Act, the appellant was directed by order dated 7/11/1997 to pay the full excise duty amount of Rs 5,17,76,163.00 for entertaining and hearing the appeal.

(3) AGGRIEVED by the order of the 2nd respondent, the appellant m