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TMI Blog2010 (3) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDICATURE AT BOMBAY] which is subject matter of dispute before us, in which the Bombay High Court has held that duty can be demanded only if upon confiscation of goods, option to redeem is exercised - the observation made by this Court in the case was prima facie; and no conclusive finding was recorded. Having made this position clear and looking to the consensus between both parties that impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice is concerned we have dealt with this matter in our findings on common issues and the decision of the Supreme Court in Metal Forging case has also been discussed elsewhere. As regards Madras High Court decision in the case of Nuwood cited supra once the Bombay High Court in Wockhardt case has held that even where there is no demand of duty in the show cause notice, duty becomes payable as so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot to exercise their option duty cannot be demanded. 3. Mr. Desai, learned senior counsel appearing for the appellant submits that the Tribunal has relied upon the order of this Court dated 13th April, 2005 passed in W. P.No. 388/2005 [2009 (234) E.L.T. 426 (Bom.)] to which one of us (Daga, J.) is party; wherein observations were made in para-5 thereof, reading as under : ..... If the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal contending that the said observation made by this Court was binding on the Tribunal. He, however, could take his submission to the logical end. 5. Needless to mention that the observation made by this Court in the order dated 13th April, 2005 passed in W.P. No. 388/2005 was prima facie; and no conclusive finding was recorded. Having made this position clear and looking to the consensus bet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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