Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2009 (8) TMI 277

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s and Cosmetics Rules, 1995, does not stand considered by the Tribunal - we find that the Tribunal, while dealing with the above contention of the appellant, has given a detailed finding in his order. By making a distinction between the fact as to whether such physician’s samples are allowed to be sold or not, it has been held that the marketability depends upon capability or suitability of sale a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rawn process of arguments by both sides, cannot be held to be falling within arena of mistake so as to rectify the same. - We, accordingly, find no merits in the ROM application and reject the same. - E/384/2005 - M/853/2009-WZB/AHD - Dated:- 4-8-2009 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri Manoj Sanklecha, Advocate, for the Appellant. Shri Sameer Ch .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that the issues raised by them stand dealt with in Paras 2 and 5 of the order, but submits that the Tribunal has passed the order without considering the same. He has also argued that they have specifically contended before Tribunal that the sale of physician's samples are prohibited under law and as such the observations made in Para 6 of the order that "learned advocate is not otherwise suggesti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e of the view that the decision arrived at by the Tribunal cannot be held to be a mistake and present application seeking rectification of mistake of the same would, in fact, amounts to seeking review of the order, which is not permissible. 4. At this stage, the learned advocate has also drawn our attention to Hon'ble Supreme Court, decision in the case of Grindlays Bank 1980 (Supp) SCC 420, in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sides and is conscious decision given by the Tribunal. It is well settled law that rectification of mistake application operates in a limited area and is relatable only to those mistakes which are apparent from the facts of the record. Conclusions arrived at after a long drawn process of arguments by both sides, cannot be held to be falling within arena of mistake so as to rectify the same. 5. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates