2005 (4) TMI 81

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.... 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 & Gold (Control) Appellate Tribunal, failed when the impugned....

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....sidered. 6.The legal position as to the effect of decision of Apex Court or a decision of the jurisdictional High Court is well settled and needs no elaboration. In the case of Suhrid Geigy Ltd. v. Commissioner of Surtax - (1999) 237 ITR 834, this Court has laid down as under : "Section 13 of the Companies (Profits) Surtex Act, 1964 provides for rectification of mistake apparent from the record. A point which is debatable cannot be termed a mistake. But when the point is covered by a decision of the Supreme Court or concerned High Court, either rendered be rectified, then the point ceases to be a debatable point and it also ceases to be a point requiring elaborate arguments or detailed investigation/inquiry. The subsequent decisions of th....