Cegat had, in September, directed the department to recalculate ITC's excise evasion and waived penalties imposed on the firm, its six directors and seven contract manufacturers.

Department sources said the petition had been filed against Cegat's order, as the department felt that it did not enough merit.

Following Cegat's order, a senior excise officer of the rank of a commissioner had been appointed to recalculate the duty.

ITC is likely to get a reduction on its excise claim after the recalculation process is over, said sources.

Cegat had directed the excise department to re-quantify the maximum retail price for ITC cigarettes based on a formula that allows 5-8 per cent discounting, factoring in octroi and other local duties.

Cegat had waived all penaltiesthat included Rs 66.5 crore on the firm, Rs 7 crore on contract manufacturers and Rs 3.15 crore on the six directors. It had also set aside Rs 118 crore excise liability on the firm's contract manufacturers.

Former ITC directors against whom evasion charges were made include former chairman JN Sapru, SK Mehra, J Narayan, R Boothalingam, A Basu and S Ghosh.