RPG LIFE SCIENCES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition under Article 226 of the Constitution challenges Tribunal's final order dated 12th September,1996 and miscellaneous order dated 30th September,2004. Heard Mr.Paresh M.Dave, learned Advocate for the petitioner and Mr.Jitendra Malkan appearing on behalf of the respondents. In light of the view that the Court proposes to take up the matter, the matter is taken up for final hearing and disposal today. Rule. Mr.Malkan waives service of Rule.

(2.) The petitioner, a Limited Company, is carrying on business of manufacture of medicines. The dispute between the parties relates to levy of duty on physicians' samples of patent or proprietary medicines manufactured by the petitioner. It is not necessary for the purpose of the present petition to enter into any discussion on merits of the said aspect of the matter.

(3.) It appears that pursuant to different show cause notices the Additional Collector passed an Order-In-Original confirming demand of Rs.1,96,313/- on physicians' samples. The petitioner's appeal before the Customs, Excise, And Gold (Control) Appellate Tribunal, failed when the impugned order dated 12th September,1996 came to be made by the Tribunal.