(1) SPECIAL leave granted. (2) THE printing of the appeal paper book is dispensed with. (3) THE appeal will be heard on Special Leave Petition paper books. (4) HEARING expedited. (5) SHRI A. Subba Rao, the learned counsel appearing for the appellants,submits that the respondent may be directed to return the amount of Rs. 27,61,351.55 which has been paid to the respondent. Keeping in view the facts and circumstances of the case, we direct the respondent to furnish security of immovable property for Rs. 35,00,000.00 to the satisfaction of the Assistant Commissioner, central Excise & Customs Tinsukia, within six weeks. (6) WE have perused the affidavits of Shri Subhash Gupta, President Corporate of the respondent-company dated December 22, 1992 and. 28/01/1993. In the affidavit dated 22/12/1992, the deponent has made a categorical statement that the respondent-company has not filed any contempt petition in the Guwahati High court in connection or arising out of Civil Rule No. 3259 of 1991 and that in fact there was no need for the respondent to initiate any such contempt proceedings as the order dated 27/06/1991, passed by the High court in the said Civil Rule, was implemented and given effect to by the Assistant Collector of Customs and central Excise, Digboi on 25/09/1991. After the said affidavit filed by Shri Subhash Gupta, an affidavit was filed by Shri Shankaran, Member central Excise and Customs on 20/01/1993.Alongwith the said affidavit, Shri Shankaran filed certified copies of the contempt petition that has been filed by the respondent in Guwahati High court on 16/09/1991 and the order dated 19/09/1991 passed on the said contempt petition. After the filing of the said affidavit of Shri Shankaran,Shri Subhash Gupta filed the second affidavit dated 28/01/1993, wherein he has admitted the fact of filing of contempt petition in the Guwahati .High court on 16/09/1991 and that on the said contempt petition the High court had passed the order dated 19/09/1991, directing issue of notice to the contemnors. The said affidavit of Shri Subhash Gupta dated 28/01/1993 shows that in his earlier affidavit dated 22/12/1992 Shri Subhash Gupta has falsely asserted before this court that no contempt petition what soever has been filed in the High court by the respondent-company. We are prima facie satisfied that by filing a false affidavit in this court on 22/12/1992 Shri Subhash Gupta has committed contempt of this court. We are prima facie satisfied that by filing a false affidavit in this court on 22/12/1992 Shri Subhash Gupta has committed contempt of this court. We, therefore, direct that notice be issued to Shri Subhash Gupta to show cause why he should not be punished for contempt of this court.