( 1 ) THIS is an application for vacating the interim order passed by this Court on 12th December, 1983, which was in the following terms :-"there will be an interim order in terms of prayer (e) of the petition till the disposal of the Rule upon the petitioner No. 1 furnishing a Bank guarantee for a sum of Rs. 38,67,578. 58 as mentioned in paragraph 22 of the petition of any Nationalised Bank at Calcutta in favour of the Registrar. Appellate Side of this Court within two weeks after Christmas vacation. On furnishing such Bank guarantee the respondents are restrained from realising the said amount of Rs. 38,67,578. 58 from the petitioner No. 1 and shall permit the petitioner No. 1 to have the said amount credited in the personal Ledger Account maintained for the purpose of Central Excise clearance".

( 2 ) IT has been stated in the application itself that the Rule that has been issued on the basis of the Writ application that was moved on behalf of the petitioners is not maintainable in this jurisdiction on two grounds. Firstly the impugned order that has been assailed in the Writ petition is an order regarding the exemption of excise duty on the basis of the circulars