VARSHA PLASTICS PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) THESE petitions are for review of our order dated 4 -4 -2001.

(2.) THE submission made is that reference has been made to the case of Shivani Engineering Systems and the ratio has been culled from the submissions made in the reply affidavit of the department, it is also submitted that the question of classification of goods particularly plastic goods subjected to duty was not gone into.

(3.) WE allow the petitioners to raise all contentions on merits raised in the petitions and the review petitions before the competent authority under the Act and it shall take decision on the same in accordance with law.