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TMI Blog2011 (8) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... of 25 per cent of the tax imposed - The jurisdiction of the Special Committee under section 16D is a limited jurisdiction, to check patent illegality regarding bar under statute or violation of natural justice. The Special Committee is not a substitute of appellate authority to decide the order on merit. Once, by the provisions of the Act, a particular category is taken out of the purview of section 3(3) of the Act, then the question, as to "whether the petitioner was entitled to a benefit of purchase, by issuing form XVII for use of consumable" is a question of fact, to be decided and jurisdictional point, which could be looked into by the Special Committee under section 16D - The order passed by the Special Committee, therefore, is in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one falling under section 3(3) of the Act, could be decided in appeal as it is not a jurisdictional point or the one barred under the Act. 4. The Special Committee also held, that there was no violation of principles of natural justice, which could entitle to the petitioner, to invoke the jurisdiction of the Special Committee, under section 16D of the Act. 5. The learned counsel for the petitioner challenged the impugned order, by contending that the Special Committee, committed error, in misinterpreting the provision of section 3(3) of the Act, under which the consumable furnace oil , the subject-matter of dispute was used for manufacture and therefore, taxable at three per cent against form XVII. The order of the Deputy Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y can go into the validity of the impugned order to see, whether it is in order or not. 12. Once, by the provisions of the Act, a particular category is taken out of the purview of section 3(3) of the Act, then the question, as to whether the petitioner was entitled to a benefit of purchase, by issuing form XVII for use of consumable is a question of fact, to be decided and jurisdictional point, which could be looked into by the Special Committee under section 16D. 13. The order passed by the Special Committee, therefore, is in consonance with the jurisdiction vested in it, under the statute, which does not call for any interference by this court, specially when there is no violation of principle of natural justice, as the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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