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2011 (8) TMI 1034 - MADRAS HIGH COURTWhether on facts, a case was one falling under section 3(3) of the Act, could be decided in appeal as it is not a jurisdictional point or the one barred under the Act - Held that:- There is no violation of statute in imposing penalty or in the findings recorded, holding that provisions of section 3(3) of the Act do not apply to fabric. The remedy with the petitioner was to file a statutory appeal, which the petitioner deliberately failed to file, and chose to move an application, under section 16D, by-passing the ordinary statutory remedy, to avoid payment of 25 per cent of the tax imposed - The jurisdiction of the Special Committee under section 16D is a limited jurisdiction, to check patent illegality regarding bar under statute or violation of natural justice. The Special Committee is not a substitute of appellate authority to decide the order on merit. Once, by the provisions of the Act, a particular category is taken out of the purview of section 3(3) of the Act, then the question, as to "whether the petitioner was entitled to a benefit of purchase, by issuing form XVII for use of consumable" is a question of fact, to be decided and jurisdictional point, which could be looked into by the Special Committee under section 16D - The order passed by the Special Committee, therefore, is in consonance with the jurisdiction vested in it, under the statute, which does not call for any interference by this court, specially when there is no violation of principle of natural justice, as the petitioner was given full opportunity before passing the order of assessment - Decided against assessee.
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