TMI Blog2005 (10) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... rise 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 Court is only prima facie opinion of the High Court, which is neither binding nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld 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 the impugned order while ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 event, those observations ..... X X X X Extracts X X X X X X X X Extracts X X X X
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