9911796707
TMI Blog1989 (8) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against the order dated 7-3-1984 passed by the respondent No. 2 as contained in Annexure 6 to the writ application only to the extent of his observation to the following effect :- "With regard to the classification I only observe that the change in the classification will be effective from the date of the Tribunal order and this will not have any retrospective effect." 2. The facts of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on 10-6-1983. 5. Upon the said application for refund, the Assistant Collector, Central Excise held that the same was barred under the law of limitation. 6. The petitioner being aggrieved by and dissatisfied with the said order preferred an appeal before the respondent No. 2 who in terms of the impugned order as contained in Annexure 6 to the writ application, allowed the said appeal and remit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of classification and the other issues regarding time bar etc. became redundant. We accordingly allow the appeal and set aside the orders of the authorities below. The appellant shall be entitled to consequential relief whatever may follow from the fact of the appeal being allowed." 9. It is thus clear that the order of the Tribunal was to take effect on the basis of the finding which may be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the aforementioned observation, it was open to it to take recourse of Section 35B of the said Act. 11. Having regard to the facts and circumstances of this case, I am of the view that although normally a writ court does not exercise its discretion merely against an observation which may or may not amount to a direction to the subordinate authority but in the peculiar facts and circumstances of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to refuse to exercise its discretion in favour of the petitioner on the ground of existence of an alternative remedy. 14. In this view of the matter, this writ application is allowed to the extent mentioned hereinbefore. In the facts and circumstances of this case, there will be no order as to costs. 15. As the matter had been pending in this court for a long time, I hope and trust that the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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