1996 (9) TMI 431

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..... dent. [Order per : Justice U.L. Bhat, President]. Common questions arise for consideration in these appeals. We have therefore heard them together. 2. The appellant is manufacturer of Optical Whitening Agent under the brand name Ranipol . Appeals relate to 7 price lists filed by the appellants indicating price for 50 Kg., 25 Kg. pack and less than 25 Kg. pack. The price was expressed .....

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..... Ministry. The Collector brushed aside these documents on the ground that the decision of the Tribunal or Govt. of India in their quasi-judicial capacity is a judgment in personam and not a judgment in rem and, therefore, not binding on the statutory authorities. We find ourselves unable to agree with this view taken by the Collector (Appeals). If the Tribunal or its predecessor, Govt. of India, h .....

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..... t. of India as well as the Ministry s clarification are to the effect that in the duty payable on less than 25 Kg. pack, duty element on container is not to be included. The Collector (Appeals) will have to examine whether this is the meaning and content of the Govt. of lndia s decision and the Ministry s letter. If that is the meaning of the clarification or decision, the dispute raised by the ap .....

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