M G METAL INDUSTRIES KRISHNA INDUSTRIES M G METAL INDUSTRIES MARUDHAR INDUSTRIES PAXAL CORPORATION MYSORE PRESS BUTTON INDUSTRIES HOSPET PEN AND PLASTIC INDUSTRIES ASHOK PAPER PRODUCTS BHARAT INDUSTRIES MYSORE ME Vs. GOVERNMENT OF INDIA:GOVERNMENT OF INDIA:GOVERNMENT OF INDIA:GOVERNMENT OF INDIA:GOVERNMENT OF INDIA:GOVERNMENT OF INDIA:GOVERNMENT OF INDIA:GOVERNMENT OF INDIA:GOVERNMENT OF INDIA:GOVERNMENT OF INDIA:GOVERNM

JUDGEMENT

(1.) This is a batch of appeals under the Customs Act. The question is whether the goods imported by the appellants are "strips" or "sheets". The Assistant Collector, the Collector of Customs and on revision the central government took the view that the imported goods were "sheets". The orders, particularly the order in revision, are reasoned orders in which detailed findings have been given as to why this conclusion was arrived at.

(2.) The petitioners filed writ petitions which were allowed by the learned Single Judge of the High court. He came to the conclusion that the appellant's contention that the goods imported were "strips" should have been accepted. In some of the cases the applications for refund filed by the appellants were out of time according to the period of limitation prescribed under the Act. However, the learned Single Judge took the view that this plea of limitation cannot stand in the way of relief being granted under Article 226 or 227 of the Constitution.

(3.) The Department preferred writ appeals. The division bench came to the conclusion that the original assessments were correctly made and in this view of the matter expressed no opinion on the point of limitation which had been decided by the learned Single Judge in favour of the appellants. These are the appeals by the assessee.