2016 (7) TMI 139

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... applicability of the provision of Section 4 of the Drugs (Price Control) Order to its case. However, the Tribunal dismissed the Rectification Application holding that it was an issue of law and that the Tribunal cannot enter into disputed questions of law in such Application. The submission regarding applicability of Section 4 of the Order goes into the root of the matter and the Tribunal was required to deal with the same. However, the Tribunal committed serious error by merely citing it as a disputed question of law. Hence, the matter requires reconsideration by the Tribunal. - Matter remanded back to the Tribunal for consideration afresh - Decided in favor of assessee.
MR. KS JHAVERI AND MR. G.R.UDHWANI FOR THE APPELLANT : M/S WADIA .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that the appellant is a manufacturer of starch, drugs, medicines, etc. Notice in the form of Form45 was issued against the appellant inter alia alleging that two bulk drugs were taxable items and therefore, the appellant was required to pay tax on its sales. The appellant replied to the said notice. However, the Revising Officer dismissed the contention of the appellant and held that the two medicines were taxable items and that they would not be entitled to the benefit of Notification within Entry 83 of the said Act. 5. Being aggrieved by the order of Revising Officer, the appellant preferred Revision Application before the Tribunal. By common order dated 13.10.2006 passed in Revision Application Nos.113 to 116 of 2005, the Tribunal dism .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ice Control) Order to its case. However, the Tribunal dismissed the Rectification Application holding that it was an issue of law and that the Tribunal cannot enter into disputed questions of law in such Application. 10. In our opinion, the submission regarding applicability of Section 4 of the Order goes into the root of the matter and the Tribunal was required to deal with the same. However, the Tribunal committed serious error by merely citing it as a disputed question of law. Hence, the matter requires reconsideration by the Tribunal. 11. For the foregoing reasons, the appeals are partly allowed. The impugned orders dated 13.10.2006 and 03.04.2007 are quashed and set aside and the matter is remanded to the Tribunal for consideration a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X