1996 (9) TMI 431

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..... the Appellant. Shri Satnam Singh, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Common questions arise for consideration in these appeals. We have therefore heard them together. 2. The appellant is manufacturer of Optical Whitening Agent under the brand name "Ranipol". Appeals relate to 7 price lists filed by the appellants indicating price for 50 Kg., 25 Kg. pa .....

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..... nary authority as well as a letter dated, 9-10-1973 of the Ministry. The Collector brushed aside these documents on the ground that the decision of the Tribunal or Govt. of India in their quasi-judicial capacity is a judgment in personam and not a judgment in rem and, therefore, not binding on the statutory authorities. We find ourselves unable to agree with this view taken by the Collector (Appea .....

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..... g to the learned Counsel of the appellant, decision of the Govt. of India as well as the Ministry's clarification are to the effect that in the duty payable on less than 25 Kg. pack, duty element on container is not to be included. The Collector (Appeals) will have to examine whether this is the meaning and content of the Govt. of lndia's decision and the Ministry's letter. If that is the meaning .....

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