PRESTIGE COPS PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner in this writ petition has challenged the order of the Assistant Collector dated 1st March, 1988 partly allowing the application of the petitioner for refund of certain excise duty which had been paid except in respect of "plastic sleeves".

(2.) The main grievance of the petitioner is that the Collector (Appeals) Central Excise New Delhi clearly granted relief to the petitioner in respect of "Plastic sleeves" also and the Assistant Collector has wrongly held that the original order of the Collector (Appeals) Central Excise does not contain the aforesaid words "Plastic sleeves".

(3.) Under Section 35 of the Central Excises and Salt Act an appeal lies within three months against the order which has been passed by the Assistant Collector on 1st March, 1988. Petitioner along with a certified copy of our order may file an appeal before the Collector (Appeals), who will try to dispose of the appeal filed by the petitioner within a period of 15 days from the date of the filing of the certified copy of our order after hearing the parties and in accordance with law on the questions which may be raised by the petitioner in the appeal including the question as to whether the petitioner is entitled to any interest on the amount to which the petitioner may be found entitled in appeal.