9911796707
TMI Blog2006 (11) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... ourts and heard the arguments of Mr. Arun Jaitley, learned Senior Counsel for the appellant and Mr. A.P. Bhandari, learned counsel for the respondent. The issue which arises for consideration in the present appeal is whether an entry in a tariff schedule which after specifying the subject matter of the entry and illustrating it with examples by using the word 'like' can be construed as being limited to only the items listed by way of illustration or includes all such products as answer the classification of the entry and further whether the revenue can change the classification of the product from the specific enumerated entry, which was accepted for 13 years to the residuary clause without any change of circumstance and without di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng octroi duty on Commercial Heavy Chemicals brought by it to its factory under clause 40(a) right from the beginning when octroi duty was imposed, without any difficulty. Some of the receipts of last five years wherein octroi duty has been charged under clause 40(a) were attached with the plaint. Thus, it is submitted that keeping in view the nature of the Commercial Heavy Chemicals brought by the appellant to the factory premises which is situated within the municipal limits of the respondent's Committee, the appellant is liable to pay octori duty only at =% and not more than that. It is the further case of the appellant that there has been no trouble in payment of octroi duty as per the schedule during the last six years as it was be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods in its factory and was submitting the Form-0(4A) which means that they were sending themselves suo motu the octroi of =% which naturally escaped from the Taxing Authority of the respondent, because at that time, the tax was being paid by the appellant on his own so the wrong could not be detected earlier. It was however submitted that if the wrong done, this does not mean that the same cannot be set right, and as in this case, it has escaped in the initially from the respondent and as and when it came to the notice, they rectified its wrong. The learned counsel further submitted that the High Court has correctly appreciated the distinction between two entries i.e. 40(a) and 40(e) and that, therefore, it does not require for this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o argue the appeal afresh and on merits. The High Court, in cases like this, ought to have ordered notice to the respondent and disposed of the matter after hearing both the parties and after ascertaining as to which rate of duty Entry is applicable and payable for the product in question. We, therefore, have no other option except to set aside the judgment dated 18.02.2005 and remand the matter to the High Court for fresh disposal of the Second Appeal in accordance with law and after affording opportunity to both parties. Now, the Second Appeal is remitted to the High Court for fresh disposal, the High Court is requested to frame the substantial questions of law in accordance with the Section 100 C.P.C. and decide the matter on merits. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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