Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1990 (6) TMI 75

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... espondents-authorities it appears that the petitioner has challenged the impugned order dated 29-12-1989 passed by the CEGAT as communicated by memo dated 8-1-1990 copy of which is an Annexure to the writ petition at page 167. The members of the CEGAT by order dated 29-12-1989 have disposed of an application for stay of order of the Collector of Central Excise, Calcutta dated 30-11-1988 calling up .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ked to furnish a personal bond. 2. Being aggrieved the petitioner has come to this Court. At the out-set, the concept must be very clear that this writ court is not sitting in Appeal upon the order of the statutory authority. This writ court has to examine the decision making process as very recently observed in the decision of the Supreme Court reported in AIR 1989, S.C. page 997. Two yardstick .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on and/or passes an order beyond the jurisdiction and/or in excess of the jurisdiction and/or the order suffers from any such unfirmity and/or perversity which may result manifest injustice to the petitioner, the writ-court would be slow to interfere. In the instant case, this Court finds with all anxieties that the CEGAT has considered both the aspects of the matter, viz. with regard to the prima .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt is being deposited as a condition of the appeal and as without prejudice. If the petitioner succeeds in appeal the petitioner will get all the benefits as available in law. 3. For the aforesaid reasons, the writ-petition is disposed of by modifying and/or varying the impugned order in the manner as indicated above. 4. There will be no order as to costs. 5. Since the petitioner asks for so .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates