JUDGMENT : Ashok Bhan, J. This batch of appeals is directed against an interim order passed by the Division Bench of the High Court of Calcutta wherein and whereunder the Division Bench has set aside the interim order passed by the learned Single Judge partly and issued a direction to dispose of the writ petition expeditiously within a period of two months. 2. Aggrieved against the aforesaid order passed by the Division Bench, the present appeals have been filed. The facts giving rise to the present appeals are as follows: M/s. Somani Ferro Alloys Ltd., Respondent No.1 herein (hereinafter referred to "the assessee") is a company incorporated under the Companies Act, 1956 and is having its registered office at 15A, Everest House, 46-C Chowringhee Road, Calcutta-700071. It holds the Central Excise Registration Certificate bearing R.C. No. 02/SFA/CHAP-72 and 26/KSR/92 dated 1st July, 1992 for the manufacture of iron and steel products like steel, ingots, CTD Bars/rod, etc. 3. On or about 4th of October, 1996 Officers of the Director General of Anti-Evasion (Central Excise) visited the factory and office premises of the assessee. Residential premises of some of the key persons of the assessee were also searched. In course of search, documents and papers, both statutory and private, were seized. A sum of Rs. 1,00,000/- (Rupees one lac) only in cash was also seized at the time of search. The assessee had deposited a sum of Rs. 45 lacs from time to time between 17th of October, 1996 and 19th of June, 1997. 4. On 18th of March, 1998 a show cause notice was issued by the Additional Director General, Directorate General of Anti-Division marked as DGAE upon the assessee demanding central excise duty of Rs. 1,09,33,450/-. The assessee filed a declaration in Form 1B under the Kar Vivad Samadhan Scheme (for short "the Scheme") for settlement of disputed tax arrears arising out of the show cause notice. 5. In its reply, the assessee claimed the settlement amount as under: S.C.N. amount (tax arrear) Rs. 1,09,33,450/- 50% of tax arrear as per K.V.S.S' 1998 Rs. 54,66,725/- Less pre- deposited amount Rs. 45,00,000/- Less seized amount Rs. 1,00,000/- Settlement amount Rs. 8,66,725/- On 19th of June, 1997, the Designated Authority while accepting the declaration, calculated the tax arrear as under: S.C.N. amount (tax arrear) Rs. 1,09,33,450/- Less pre deposited amount Rs. 45,00,000/- Tax arrears Rs. 1,09,33,450/- 50% of tax arrear as per K.V.S.S' 1998 Rs. 54,66,725/- Less pre- deposited amount Rs. 45,00,000/- Less seized amount Rs. 1,00,000/- Settlement amount Rs. 8,66,725/- On 19th of June, 1997, the Designated Authority while accepting the declaration, calculated the tax arrear as under: S.C.N. amount (tax arrear) Rs. 1,09,33,450/- Less pre deposited amount Rs. 45,00,000/- Tax arrears Rs. 64,33,450/- 50% of tax arrear payable under Section 88(I) of Finance Act'98 Rs. 32,16,725/- 6. The Designated Authority issued Form 2B directing the declarant to pay Rs. 32.16 lakhs towards full and final settlement of the arrears, aggrieved against which the assessee filed W.P. No. 482/1999 in the High Court of Calcutta. The main contention of the assessee in the writ petition was that the pre-deposit of Rs. 45,00,000/- and also Rs. 1,00,000/- of cash seizure should be considered for deduction while computing the settlement amount and thus the settlement amount should be Rs. 8,66,725/-. 7. The learned Single Judge of the High Court of Calcutta by his order dated 10th March, 1999 passed the interim order directing the assessee to pay: (a) Rs. 9,66,725/- to the Department, and (b) to deposit Rs. 21.50 lakhs with the Registrar, Original Side of the High Court, within a fortnight thereof. 8. In default of the payment as above, the writ petition was ordered to be dismissed and interim order vacated. 9. The Division Bench went into merits of the dispute and came to the conclusion that prima facie the amount of Rs. 45 lakhs should be treated as an amount already paid against the tax arrears. That the same could be covered under the Kar Vivad Samadhan Scheme. The Division Bench set aside the order of the Single Judge to the extent that the assessee was to pay only the amount of Rs. 9,66,725/- to the appellant and not remaining amount of Rs. 21.50 lakhs as directed by the Single Judge. Since the Division Bench was deciding the appeal against the interim order and the writ petition was pending before the Single Judge, the Division Bench issued a direction that the writ petition be disposed of expeditiously, i.e., within two months. 10. The case of the appellant is that the sum of Rs. 45 lakhs was paid or adjusted against the tax arrears. According to the appellant since the sum of Rs. 10. The case of the appellant is that the sum of Rs. 45 lakhs was paid or adjusted against the tax arrears. According to the appellant since the sum of Rs. 45 lakhs had been paid prior to the issuance of the show cause notice, the same could not be treated and consequently adjusted under the Scheme. Counsel for the appellant cited two judgments in the case of Eyelite Optical Industries v. Commissioner of Customs, Bangalore [ 2000 (121) ELT 593 (Karnataka)] and Jai Exports v. Union of India [2002 (150) ELT 1470 (Delhi)], to contend that issuance of the show cause notice was sine qua non for the applicability of the Scheme and any amount deposited prior to the issuance of the show cause notice could not be treated towards the arrears of tax under the Scheme. 11. Without going into the merits of the dispute, lest it may prejudice any of the parties, we are of the view that the order of Division Bench needs to be set aside. The Division Bench should not have entered into the merits of the dispute as the same could prejudice either of the parties. We set aside the impugned order passed by the Division Bench and restore that of the Single Judge. Since these proceedings pertain to a dispute which is protracted over the last 10 years and the writ petition is pending in the High Court for the last six years, we would request the Hon'ble Chief Justice to post the writ petition before an appropriate Bench for hearing and disposal thereof as expeditiously as possible. 12. The assessee is directed to deposit the balance amount of Rs. 21.50 lakhs with the Registrar of the High Court of Calcutta on original side within six weeks from today. 13. The appeals stand disposed of accordingly. 14. No costs.