TMI Blog2008 (11) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... ed - 4872-4892 of 2000 - - - Dated:- 27-11-2008 - Dr. ARIJIT PASAYAT and P. SATHASIVAM and AFTAB ALAM JJ. [Judgment per Dr. Arijit Pasayat, J ] - These appeals were placed before a three-Judge Bench because of reference made by a Division Bench with the following order: "The point involved in this batch of appeals is whether the printing on the package is merely incidental or primary. On this point we find that there are two streams of judgments of this Court. Therefore, keeping in view the conflict of opinion, on the point involved in Rollatrainers Ltd. and Anr. v. Union of India Ors. (1994 Suppl. (3) SCC 293), Collector of Central Excise, Bombay v. Paper Print Products Co. (1997 (10) SCC 564) and Metagraphs Pvt. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l position mere reliance on the decisions was not the proper way to dispose of the appeals. It is also pointed out that the view expressed by CEGAT even on facts was contrary to the ratio laid down by this Court in I.T.C. Ltd. v. Collector of Central Excise, Madras (JT 1998 (8) SC 527). 3. In response, learned counsel for the respondents-assessees submitted that the CEGAT is the last finding authority. From its varied experience having dealt with large number of cases, even by visual inspection of the materials it was in a position to record a conclusion. It is also submitted that the factual scenario is not different in these cases vis-a-vis those assessees whose cases were the subject matter of the decisions which have been refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... must not, of course, construe even a reserved judgment of Russell L.J. as if it were an Act of Parliament." And, in Herrington v. British Railways Board (1972 (2) WLR 537) Lord Morris said: "There is always peril in treating the words of a speech or judgment as though they are words in a legislative enactment, and it is to be remembered that judicial utterances made in the setting of the facts of a particular case." 5. Circumstantial flexibility, one additional or different fact may make a world of difference between conclusions in two cases. Disposal of cases by blindly placing reliance on a decision is not proper. The following words of Lord Denning in the matter of applying precedents have become locus classicus: "Each case d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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