1991 (7) TMI 72

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.... it clear to the counsel for the respondents that we propose to dispose of the petition finally at the stage of admission itself as the issue involved is extremely narrow. The Assistant Collector of Central Excise by impugned order dated May 10, 1991 found that the product manufactured by the petitioner is not excisable. After recording this finding the claim for refund was turned down by relying ....

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.... of the Department, today filed a return and insisted that this Court should not finally dispose of the petition but only admit the petition and keep it pending probably for more than 12 years. The heavy pendency of this Court indicates that the matters cannot be heard for years together and the anxiety seems to be that the petitioners should be deprived of the refund for over years. We fail to ap....