TMI Blog1997 (1) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ petitions filed by the appellants with certain directions. They arise in the following circumstances. There was a dispute with respect to valuation of the goods manufactured by the appellants. The Collector of Appeals passed orders on 31-8-1982 and 9-8-1985 upholding the appellants' claim. The department did not accept the decision of the Collector of Appeals and preferred appeals before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even today. 3.On 27-2-1990, the Tribunal dismissed the appeals preferred by the department on the question of valuation. 4.The writ petitions filed by the appellants came up for final hearing in February, 1996 and have been dismissed following the decisions of this Court in Union of India Others v. Jain Spinners Limited Another [1992 (61) E.L.T. 321 (S.C.) = 1992 (4) SCC 389] and Union of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is submitted that mere pendency of the writ petitions (wherein the aforesaid interim order and final orders were passed) does not mean that the refund claim is pending as on the date of the coming into force of the 1991 Amendment Act or the decision of this Court in Mafatlal Industries v. Union of India [1997 (89) E.L.T. 247 (S.C.) = 1996 (9) SCALE 457]. It is not possible to agree. What the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise (Appeals) within sixty days from today against the order of he Assistant Collector dated 29-1-1988. The order of the High Court awarding interest is, however, set aside. The question of interest shall be considered and disposed of by the Commissioner (Appeals) according to law. 8.The bank guarantees furnished by the appellants shall be kept alive for a period of two months from today. Afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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