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2022 (4) TMI 132 - GUJARAT HIGH COURTRejection of Petitioner’s Declaration in Form SVLDRS - manufacture of partially oriented polyester yarn/POY, texturized yarn, grey fabrics and knitted fabrics from the POY, falling under the Chapters 54 and 60 respectively of the Central Excise Tariff Act - HELD THAT:- The picture that emerges as on date is that on one hand, the writ applicants want to question the legality and validity of the decision taken by the Designated Committee to reject the declaration under the scheme and on the other hand, there is an appeal filed by the writ applicants against the order in original passed by the Commissioner, Surat. The Tribunal should be allowed to proceed with the hearing of the appeal and decide the same on its own merits - Rule returnable on 22nd June, 2022.
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