1987 (1) TMI 104

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ears that the crucial question viz. whether the goods seized are manufactured 'Zarda' within the contemplation of Entry 411 (5) has not been considered by the appellate authority, though in the Memo of Appeal the said contention seems to have been raised. According to Shri Desai, the said contention was not specifically argued before the appellate authority and, therefore, was not considered. This .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ise duty. This will be subject to the final decision of the appeal. 4. If the petitioner applies to the appellate authority for inspection of the documents seized from him, the appellate authority shall grant him such a permission. It is needless to say that after the inspection the petitioner will be entitled to make copies of the inspected documents. 5. Hence the Rule is made partly absolute .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X