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TMI Blog2001 (8) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent in Order-in-Original No. 22/2000 (C. No. V/15/47/96 Cx. Adj.), dated 31-10-2000 and to quash the same as illegal, arbitrary and without jurisdiction and contrary to the principles laid down by the Supreme Court in its decision reported in 1994 (99) E.L.T. 500 (S.C.). 2.The petitioner is a manufacturer of the product "Nivaran 90" which has been classified and declared by the petitioner w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent proposing to demand duty for the period from 1-5-91 to 28-2-1994 by invoking the extended period of limitation under Section 11A of the Central Excise Act. As against the show cause notice, the petitioner filed Writ Petition in WP. No. 14736 of 1996 before this Court for issuance of writ of mandamus for bearing the respondents from classifying the product under Chapter sub-heading 3003.10. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is suppressed by the petitioner and obtained interim order. Learned Counsel for the petitioner has submitted that though the petitioner is supported by an order of the Supreme Court in his favour as to the merits of the case, that the "Nivaran" has to be classified as a Ayurvedic medicine since the Madras Bench of the CEGAT has taken contrary view, he will not get any favourable order before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot go against the Judgment of the Supreme Court. The Judgment of the Supreme Court is binding all the Tribunals and Courts. But depending upon the facts of each case, the applicability of the Supreme Court judgment could be decided. However, in order to do complete justice and to see that Justice not only be done but also seems to have been done, the appeal pending before the Madras Bench of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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