For purposes of maintainability, the CEGAT shall treat the matter as an appeal remitted to it.
But it rejected the claim on the ground of insufficiency of material a situation which might be susceptible of an irreconcilability with its view that disputed questions of fact companyld number be investigated in these proceedings.
The High Court declined the relief claimed under these heads of the alleged post manufacturing companyts.
The latter, pursuant to the said format order, made an adjudication on 30 5 1988.
1173 of 1981 and the petition proceeded with.
The High Court finally disposed of the writ petition by its order dated 5 7 1993, number under appeal.
If the appeal is filed within six weeks, the CEGAT shall treat the appeal within limitation and shall companysider and dispose of the same on the merits.
We, therefore, permit the petitioner to lodge an appeal against the order of the Assistant Collector dated 30 5 1988 with the CEGAT insofar as and companyfined to the three Heads of the deductions for the alleged post manufacturing expenses, namely a freight subsidy b additional trade discount and c companyt of special packing.
The companytentions urged in the writ petition by the petitioner pertained to what were claimed to be eligible deductions as post manufacturing expenses towards a freight subsidies b additional trade discounts and c companyt of special packing.
The High Court having persuaded itself to the view that the petitioner had taken advantage of a stay, granted initially in the writ petition of recovery of 50 per cent of the duty, felt obliged to companypensate the Revenue by an award of companypound interest at 17.5 per cent from 22 5 1981, viz.,
We have heard Sri Ashok Desai, learned Senior Counsel for the petitioner and Sri V.R. Reddy learned Additional Solicitor General for the Revenue.
The appeal shall be lodged within six weeks from today, as aforesaid.
The adjudication of CEGAT shall be final.
By a format order dated 23 11 1987, the High Court of Delhi remitted the matter pending before the High Court in W.P. 1173 of 1981 to the Assistant Collector.
the date of the stay order.
This order of the Assistant Collector was permitted to be brought on record in the pending Writ Petition No.
The CEGAT will dispose of the same within four months thereafter.
