(1) WE have heard Sri Ashok Desai, learned Senior Counsel for the petitioner and Sri V.R. Reddy, learned Additional Solicitor General for the Revenue.

(2) BY a format order dated 23/11/1987, the High court of Delhi remitted the matter pending before the High court in W.P. 1173 of 1981 to the Assistant Collector. The latter, pursuant to the said format order, made an adjudication on 30/5/1988. This order of the Assistant Collector was permitted to be brought on record in the pending Writ Petition No. 1173 of 1981 and the petition proceeded with. The High court finally disposed of the writ petition by its order dated 5/7/199393, now under appeal.

(3) THE contentions urged in the writ petition by the petitioner pertained to what were claimed to be eligible deductions as post-manufacturing expenses towards: (a) freight subsidies; (b) additional trade discounts; and (c) cost of special packing. The High court declined the relief claimed under these heads of the alleged post-manufacturing costs. The High court was of the view that these claims involved investigation of disputed questions of fact. However, the High court, in effect, declined relief on the ground that