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TMI Blog1993 (4) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment Standing Counsel for the respondents. We also considered the pleadings in the case and the documents placed by the parties. 2. There is a controversy with regard to the classification under Tariff Entry No. 4823.90. There is also a controversy as to the entitlement of the benefit of the Exemption Notification No. 135/89-C.E., dated 12-5-1989. The questions in general are admittedly await ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuation was found to be the same as in this case, we deemed fit to give directions as we gave in Special Civil Application No. 162 of 1993. We find no justification and warrant to depart from the said formula and we are adopting and implementing the same formula here also. Accordingly, we give the following directions in this Special Civil Application: - (i) The respondents shall recover duty f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and remedies depending upon the decision at the hands of the CEGAT. We also make it clear that in case the petitioner ultimately fails the question of recovery of interest on duty, as is permissible in law can certainly be agitated before the authority who may be seized of the question at that time. 5. This Special Civil Application is disposed of in the above terms. We make no orders as to co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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