9911796707
TMI Blog2005 (10) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... packing of laminated pouches of pan masala - Held that:- question of law does arise for consideration of the High Court and we, therefore, find no infirmity in the impugned order of the High Court calling for interference. However, we observe that the observations made by the High Court in its impugned order, which have a bearing on the merit of the question framed for consideration of the High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 4-5-2001 has rightly held that the assessee was not entitled to Modvat credit on the secondary packing for the packing of laminated pouches of pan masala?" 4. The learned Additional Solicitor General submitted before us that the question of law does not arise for consideration of the High Court in the facts of this case. In any event, he submitted, the observations made by the High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the High Court and we, therefore, find no infirmity in the impugned order of the High Court calling for interference. However, we observe that the observations made by the High Court in its impugned order, which have a bearing on the merit of the question framed for consideration of the High Court is only prima facie opinion of the High Court, which is neither binding nor final, and in any ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
