( 1 ) WE have heard the main appeal with Civil Application No. 391 of 1983. Since in our view the said civil application for adjournment of hearing of the appeal was nothing but an attempt to stall the hearing of this first appeal which was fixed for being heard on 24-1-1983 we have rejected the same by a separate order and detailed reasons thereof are recorded in the order passed therein.

( 2 ) SO far as the facts are concerned they are as follows:

( 3 ) THE respondent-Company (original Plaintiff) filed a suit being Special Suit No. 50 of 1980 against the Union of India and others (present appellants) in the Court of the Civil Judge Senior Division Jamnagar for recovery of an amount of Rs. 1 2 46 701. 52 paise on the ground that this amount represented excise duty which was illegally collected by the Excise Department from the plaintiff-company. The plaintiff-company has a factory at Mithapur in Jamnagar District and it manufactures Soda Ash. This commodity falls under Tariff Item No. 14-A in the First Schedule to the Central Excise and Salt Act 1944 (hereinafter referred to as the Act ). The case of the plaintiff was that excise duty was charged on the packing ma