TMI Blog2018 (11) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... n. The draft finalized by the said team contains a row in the bottom which shows the date when the said proforma for making the disposition report was approved. It has been argued that in all the disposition report said date and signature at the bottom would appear, as a part of the profroma, not as part of the report. We find significant force in the arguments of the appellants as can be seen from the standards operating procedure report submitted by them as Annexure-F to the appeal. However, it is seen that the said report and the said argument was not submitted before the lower authorities. Though prima facie, we find substance in the argument of the appellant, however, since it is new fact brought on record, we deem it proper to set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y disposition report, wherein it is recorded that Dudopa CR Tab, 24L manufactured from September 2005 to October 2005 with expiry date from August 2007 to September 2007 failed in following parameter. Tablet failing in dissolution parameter and black spots are generated on tab. The report was signed by all concerned person on 29.05.2007. Ld. Counsel argued that the Notification 6.2002 dated 01.03.2002 as amended by Notification No. 6/2003 dated 01.03.2003 grants exemption to following goods subject to condition number 5:- (1) (2) (3) (4) (5) (6) 252. 28, 29, 30 or 38 The following goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case the intermediate goods, namely, Tablets were found to be not to the quality standards and therefore, the same were destroyed, however that does not change the fact that the goods procured by them under the said Notification were used for the intended purpose. 4. He further pointed out that the impugned order describes the defense of the appellant essentially on the ground that the performa under which the said goods were destroyed, namely Annexure-I disposition report, was prepared on 20.07.2005, i.e. before the goods were actually purchased. Ld. Counsel pointed out that the said performa was prepared on 20.07.2005 by a team of experts while formulating SOP (Standard Operating Procedure) and the same was required to be used in all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n report said date and signature at the bottom would appear, as a part of the profroma, not as part of the report. 7. We find significant force in the arguments of the appellants as can be seen from the standards operating procedure report submitted by them as Annexure-F to the appeal. However, it is seen that the said report and the said argument was not submitted before the lower authorities. Though prima facie, we find substance in the argument of the appellant, however, since it is new fact brought on record, we deem it proper to set aside the impugned order and remand the matter to the original authority to reconsider after taking into account the said argument and the said facts brought on record by the appellant before the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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