Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2009 (8) TMI 277

..... the test of marketability in view of the provisions under Drugs 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 .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... 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. - We, accordingly, find no merits in the ROM application and reject the same. - E/384/2005 - M/853/2009-WZB/AHD - 4-8-2009 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri Manoj Sanklecha, Advo .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... vocate is fair enough to submit 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 adv .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... f being sold. As such, we are 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 Ban .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... submissions made by both 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 .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||