The Delhi High Court on Wednesday directed the Registry to make the digitised trial court record (TCR) available to the respective parties in the excise policy case. The Court also directed the revisionist to file fresh written submissions in a tabular format, identifying the specific findings of the impugned order being challenged and the corresponding grounds raised in the original revision petition.
The Court emphasised that the submissions must clarify whether each challenge concerns the application of an incorrect legal test or the alleged ignoring or misreading of material on record. It also directed that the petitioner must also identify the relevant pages of the trial court record and specify the respondents to whom each challenge relates. Justice Sachin Datta directed:
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“the petitioner shall, before the next date of hearing file fresh written submission, The same shall set out in a table A. the paragraphs of the impugned order challenge, B. the finding challenge, C. whether the challenge is that a wrong legal test was applied or that material on record was ignored or misread, identifying that material by its page in the trial court record and D. the respondents to whom the challenge relates.”
On the contention concerning a 12% profit margin under the excise policy, the court questioned whether the policy made the margin mandatory. The Court observed that the relevant provision appeared to be an illustrative table and asked whether any substantive provision expressly required the margin to be fixed at 12%.
The Court clarified that it was not deciding the merits of the objections at this stage. It said the petitioner must clearly identify the findings being challenged and the corresponding grounds in the original revision petition. If a challenge is not covered by the original petition, that position must also be candidly stated for the Court’s consideration.
The matter has been listed for further consideration on November 05, 2026 at 2:30 PM.