1994 (2) TMI 72

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..... r Counsel for the petitioner and Sri V.R. Reddy, learned Additional Solicitor General for the Revenue. 2.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 latter, pursuant to the said format order, made an adjudication on 30-5-1988. This order of the Assistant Collector was permitted .....

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..... claims for deductions on the counts. 4.On a consideration of the matter, we are of the view that against the adjudication made by the Assistant Collector, the petitioner should have one effective opportunity of an appeal. The High Court could have declined to interfere with the matter under Article 226 if, in its view, the matter involved investigation of disputed facts and relegated the petiti .....

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..... reat the matter as an appeal remitted to it. In disposing of the appeal the CEGAT shall not be trammelled by any observations or judging on these issues made or recorded by the High Court in its order of 5-7-1993. The appeal shall be lodged within six weeks from today, as aforesaid. The CEGAT will dispose of the same within four months thereafter. 7.The adjudication of CEGAT shall be final. 8. .....

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