Sukhdev Singh Kang, J.

1. Messrs Hindustan Lever Limited, Bombay, applicant, have filed Civil Misc. No.992 of 1986 under Order 1, Rule 10, read with Sec.151 Civil Procedure Code, for being impleaded as a respondent or intervener in the writ petition (No.3120 of 1985 - Oswal Oil and Soap Industries and Anr. V/s. The Custom Excise and Gold Control Appellate Tribunal and Ors.) pending in this Court.

2. messrs Oswal Oil and Soap Industries Proprietors Oswal Agro Mills Ltd. and another have filed Civil Writ Petition No.3120 of 1985 against respondents, seeking inter alia the issuance of a writ of mandamus, directing respondents 3 and 4 to forthwith carry out the orders passed by respondent Nos.1 and 2 and refund the petitioners a sum of Rs.1,31,04,811.89 paid by them as duty and a writ of certiorari quashing show cause notice dated 10th February, 1985 as well as the orders dated 10th May, 1985, passed by the Assistant Collector. The petitioners have pleaded in the writ petition that petitioner No.1 among other things carries on the trade and business activities of manufacture of soap and oils. The petitioner No.1 had filed a classification list under Rule 173b of the Central Exc