Orissa High Court
STREV/46/2010 on 17 March, 2021
STREV No. 46 of 2010 STREV No. 46 of 2010, STREV No.47 of 2010, STREV No.48 of 2010 and STREV No.49 of 2010
06. 17.03.2021 1. Heard Ms. Kajal Sahoo, learned counsel for the Petitioner and Mr. Debadutta Beura, learned Senior Standing Counsel for the Opposite Party (Sales Tax).
2. Learned counsel for the Petitioner has placed before this Court a copy of the order dated 12th April, 2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi) in Appeal No.E/2258-2263/2001-C (Commissioner of Central Excise v. Dabur India Ltd.), wherein it has been held that Hajmola Candy is an Ayurvedic Medicine. The said order also refers to the decision in Panama Chemical Works v. Union of India, 1992 (62) E.L.T. 241 (M.P.) and the Tribunal decision in Dabur India Ltd. v. Collector of Central Excise, 1994 (71) E.L.T. 1609 (Tribunal).
3. Learned Senior Standing Counsel for the Opposite Party (Revenue) seeks time to examine whether any of the orders have been further appealed.
4. At his request, list on 22nd April, 2021.
( Dr. S. Muralidhar )
Chief Justice
(B.P. Routray)
S.K.Jena/PA Judge