1999 (7) TMI 71

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..... t. The appellant had filed a writ petition in the High Court, inter alia, challenging the levy of additional duty of customs under Section 3 of the Tariff Act. The High Court following its decisions in M/s. Khandelwal Metal and Engineering Works and Another v. Union of India [1983 (12) E.L.T. 292 (Del.)] dismissed the writ petition. In the present appeal it was contended that the matter is similar .....

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..... esented that this appeal should be delineated and this prayer was accepted. 2.We find that the question involved in this appeal essentially turns on the interpretation of the provisions of the statute. There are decisions of this Court where these provisions have been interpreted. In any case, when there is no challenge to the validity of any statutory provision, we see no reason as to why a wri .....

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..... appellant to raise any other contention before the Department in an appeal, if the appeal is filed within four weeks from today. The interim orders of stay are vacated. The balance amount of duty should be paid within four weeks from today along with interest @ 15% per annum with yearly rests. If the appeal is filed within four weeks the delay will be condoned by the Department. There will be no o .....

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