9911796707
TMI Blog1988 (8) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... cate, for the Appellant. Shri K.C. Sachar, JDR, for the Respondent. [Order per : K.Prakash Anand, Member (T)]. - Appellants are manufacturing a product called 3-Nitro Hoechst and are claiming exemption from payment of duty as animal feed under Notification No. 55/75-C.E., dated 1-3-1975. This claim was rejected by the Assistant Collector. The order'of the Assistant Collector was upheld by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eview of the orders of the Tribunal, but for the setting up of a Larger Bench to re-consider the matter in the light of the evidence produced in the present matter. 5. The other arguments are repetition of the points made before the Tribunal in Aries Agro-Vet Industries (Pvt.) Ltd. case. It is contended that appellant's product is an essential component of animal ratio and, therefore, is consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame. The Tribunal cannot review its own decisions, it is submitted. In this connection, Shri Sachar cites a decision of the Madras High Court in the case of Commissioner of Income-tax v. Ramamurti - 1977 I.T.R. (453). It is emphasized that there are no new arguments to be considered by the present Bench. 8. We have carefully considered the facts of the case and the submissions made before us. Bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l feed. 9. We have seen the affidavits filed by the appellants. A large number of them are from Poultry Farmers, who have said that they are using 3-Nitro Hoechst for the purpose of feeding poultry and that it is an animal feed. After observing that it is purchased by farmers and poultry breeders for the purpose of feeding poultry and pigs, a dealer in veterinary and animal feed products has also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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