Geep Industrial Syndicate Ltd. v. Collector of Central Excise, (SC) BS188316
SUPREME COURT OF INDIA

Before:- S.P. Bharucha, J. and A.P. Misra, J.

CA 10876-79/1996 with CA 10392-93/1996. D/d. 3.11.1999.

Geep Industrial Syndicate Ltd. - Petitioner

Versus

Collector of Central Excise - Respondent

Central Excise Act, 1944, Section 35C and 35L - Tribunal in error in regard to what it said the Assistant Collector had found- Tribunal also gave a quotation from Assistant Collector's order which was not there - Held, - Conclusion reached by the Tribunal upon the basis of such judgment was unsustainable in the eyes of law.

[Paras 1 and 2]

ORDER

S.P. Bharucha, J. & A.P. Misra, J. - It is apparent from what we have heard and seen from the record that the Tribunal was in error in regard to what it said the Assistant Collector had found. Also, what it gives as a quotation from the Assistant Collector's order is just not there. The conclusion reached by the Tribunal upon the basis of such a judgment cannot be sustained. Learned Counsel for the Revenue fairly concedes that, in these circumstances, the order under challenge may be set aside and the civil appeals remanded to the Tribunal to be heard and disposed of afresh.

2. The civil appeals are allowed. The order under appeal is set aside. The civil appeals are restored to the file of the Tribunal, New Delhi, to be heard and disposed of afresh, expeditiously.

3. No order as to costs.

Appeal allowed.