The High Court of Punjab & Haryana at Chandigarh, while deciding on 30/4/2009 the CEA No.5 of 2009, in re: COMMR. OF C.EX, ROHTAK vs J.R. FABRICS (P) LTD observed that it is necessary to observe that the Tribunal is required to take into account the correct rationale of law as per statutory provisions rather than following the judicially condemned approach.

[for full text of the judgement, please visit http://www.taxesinindia.com  and click on citation taxind_2009_hc_ph_cea_5]

HIGH COURT JUDGEMENT

VENKATRAMAN RAGGHUPATHY, Web admin.

HIGH COURT JUDGEMENTS correct rationale of law, judicially condemned approach, statutory provisions