Petitioner granted appeal to CEGAT on post-manufacturing expenses, interest rate adjusted by Supreme Court

The Supreme Court allowed the petitioner to appeal to CEGAT against the Assistant Collector's order on post-manufacturing expenses. The appeal must be filed within six weeks, to be disposed of by CEGAT within four months. The High Court's award of compound interest at 17.5% was replaced by the Supreme Court with simple interest at 12% from 1-1-1984. Special leave petition is disposed of accordingly.

---

---

The Supreme Court allowed the petitioner to appeal to CEGAT against the Assistant Collector's order regarding post-manufacturing expenses. The appeal should be filed within six weeks and CEGAT must dispose of it within four months. CEGAT's adjudication will be final. The High Court awarded compound interest at 17.5%, but the Supreme Court directed simple interest at 12% from 1-1-1984. Special leave petition is disposed of accordingly.

---