Case Details: Fresenius Kabi Oncology Ltd. vs. Union of India (2026) 40 Centax 244 (Cal.)
Judiciary and Counsel Details
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- Om Narayan Rai, J.
- S/Shri Saurabh Bagaria, Arindam Chandra, Atish Ghosh, for the Petitioner.
- S/Shri Bhaskar Prasad Banerjee, Abhradip Maity, for the Respondents.
Facts of the Case
The petitioner exported bulk drugs and claimed classification under Serial No. 47B of Notification No. 4/2006-CE, whereas the Revisional Authority classified the goods under Serial No. 47A. During the pendency of the proceedings, the CESTAT in the petitioner’s own case for a different period that the goods were classifiable under Serial No. 47B, and the said decision was accepted by the respondent authorities. Subsequently, for another period, the adjudicating authority also passed an order-in-original. The petitioner contended that, despite acceptance of the CESTAT ruling and there being no change in the nature of the goods, the respondents continued to support the revisional order adopting a contrary classification. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the respondents could not adopt a contradictory stand on the classification of identical goods for different periods after having accepted the CESTAT’s decision classifying the goods under Serial No. 47B of Notification No. 4/2006-CE. Referring to Section 5A read with Section 35EE of the Central Excise Act, 1944, governing exemption and revisionary powers, the Court observed that no distinguishing circumstances had been shown to justify a departure from the earlier accepted position. Accordingly, the revisional order was set aside, and the writ petition was disposed of in favour of the petitioner.
List of Cases Cited
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- Fresenius Kabi Oncology Limited v. Commissioner — (2024) 23 Centax 47 (Tri. – Kolkata) — Agreed [Paras 3, 4, 5, 6, 7, 9, 10, 12]
- Radhasoami Satsang v. Commissioner — (1992) 1 SCC 659 — Relied on [Para 11]
List of Notifications Cited
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- Notification No. 4/2006-C.E., dated 1-3-2026 [Paras 2, 4, 9, 12]
