TMI Blog2010 (10) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... fibre which cannot be used as ordinary cotton - order passed by the Tribunal is required to be set aside - back to the Tribunal, for the purposes of giving its decision on all the issues like limitation and merit - appeals disposed of - 1075-1076 of 2008 - - - Dated:- 1-10-2010 - Mukundakam Sharma and Anil R. Dave, JJ. REPRESENTED BY : S/Shri H.P. Raval, ASG, Harish Chandra, Sr, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation which was raised by the respondent herein was not decided as the Tribunal went into the merits and decided in favour of the respondents. But the counsel for the appellant has drawn our attention to the decision of this Court in Commissioner of Sales Tax, Bombay v. Bharat Petroleum Corpn. Ltd., reported in 1995 (77) E.L.T. 790 (S.C.) wherein it was held by this Court as follows : "... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out regularly and continuously in the course of a manufacturing business and is also sold regularly from time to time, an intention can be attributed to the manufacturer to manufacture and sell not merely the main item manufactured but also the subsidiary products" 4. When the aforesaid decision was pointed out to the counsel appearing for the respondent, he has stated that the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a by-product of cotton but it is cotton nonetheless minus the removed seed. In other words it is residue of ginned cotton. We, therefore, find it difficult to agree with the view of the High Court that cotton waste is not comprehended in the item "cotton ginned and unginned". 5. The aforesaid decision was rendered in the case of agricultural produce whereas the decision in the case of Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion on merits after noticing and appreciating the aforesaid decisions which have been relied upon before us. The Tribunal may hear the parties and render its decision by giving reasons for it as expeditiously as possible. 7. In terms of the aforesaid observation, the appeals stand disposed of, by setting aside the impugned judgment and remitting it to the Tribunal for fresh consideration i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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