1989 (8) TMI 86

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....rder dated 7-3-1984 passed by the respondent No. 2 as contained in Annexure 6 to the writ application only to the extent of his observation to the following effect :- "With regard to the classification I only observe that the change in the classification will be effective from the date of the Tribunal order and this will not have any retrospective effect." 2. The facts of the case lie in a v....

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....6-1983. 5. Upon the said application for refund, the Assistant Collector, Central Excise held that the same was barred under the law of limitation. 6. The petitioner being aggrieved by and dissatisfied with the said order preferred an appeal before the respondent No. 2 who in terms of the impugned order as contained in Annexure 6 to the writ application, allowed the said appeal and remitted ....

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....oint of classification and the other issues regarding time bar etc. became redundant. We accordingly allow the appeal and set aside the orders of the authorities below. The appellant shall be entitled to consequential relief whatever may follow from the fact of the appeal being allowed." 9. It is thus clear that the order of the Tribunal was to take effect on the basis of the finding which may ....

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....eved by the aforementioned observation, it was open to it to take recourse of Section 35B of the said Act. 11. Having regard to the facts and circumstances of this case, I am of the view that although normally a writ court does not exercise its discretion merely against an observation which may or may not amount to a direction to the subordinate authority but in the peculiar facts and circumsta....