2001 (7) TMI 145

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....ted that the word "not" in the order dated 5-3-1991 passed by the Joint Secretary to the Government of India in the last paragraph should be read as "now". That corrigendum is challenged in W.P. No. 18864 of 1993. Mr. Sashidharan does not press this writ petition and agrees that the word "not" is not correct, but should have been "now". W.P. No. 18864 of 1993 is, therefore, disposed of. 2. The ....

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....the Assistant Collector was pertaining to the identification of goods under Section 74 of the Act. The remanding authority then went on to say that it was not proper to raise entirely different point regarding the applicability of Section 75 of the Act to the issue. It, thereafter, went on to hold that, the Assistant Collector who had only considered the question of identification should also cons....