1990 (8) TMI 145

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....alf of the respondents. Heard counsel. 1. By this petition filed under Article 226 of the Constitution of India, legality of order dated January 22, 1990 passed by Customs, Excise and Gold (Control) Appellate Tribunal is under challenge. It is not necessary to set out the facts in detail as the issue lies in a very narrow compass. 2. The petitioners had applied for refund of countervailing d....

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....y cannot be condoned. The petitioners then approached the Tribunal, but the Tribunal dismissed the appeal holding that the Tribunal had no power to direct the Collector to condone the delay in presentation of the appeal because such a direction would be contrary to law. 3. Shri Dalal, learned counsel appearing on behalf of the petitioners, submitted that the petitioners desire to challenge the ....