(1.) RULE returnable forthwith. Heard finally, by consent of the parties.
(2.) THE petition is directed against the order dated 17th October, 2003. It appears that the appeal was heard on 28th November, 2002 and the order appears to have been passed practically after one year. No reasons are to be seen in the order. This order is a subject matter of challenge on the ground that the order suffers from non-application of mind, non consideration of material on record and that the order is not only perfunctory but passed in a most casual manner, as such unsustainable in law.
(3.) THE learned Counsel for the petitioner took us through the impugned order passed by the CEGAT and brought to our notice that no findings on merits of the case are recorded by the CEGAT which, according to the petitioner, exhibits complete non-application of mind on the part of the CEGAT. In the submission of the petitioner, all this has happened because of delayed of judgment on the part of the CEGAT.