Full Judgment Text
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PETITIONER:
COLLECTOR OF CENTRAL EXCISE, CHANDIGARH
Vs.
RESPONDENT:
M/S KAY JAY ENGINEERING & ORS.
DATE OF JUDGMENT: 11/05/1999
BENCH:
K.Venkataswami, R.P.Sethi
JUDGMENT:
DER
These Civil Appeals were admitted on 2.4.96 with a
direction to post along with Civil Appeal Nos. 7916-7917 of
1995. When these appeals came up for final disposal on
16.2.99 they were delinked from the other appeals and the
connected appeals were dismissed leaving the question of law
open on the ground that the Tribunal followed its earlier
common order in a batch of appeals and Civil Appeals filed
against those orders were not prosecuted by the Revenue.
Mr. Bajpai, learned counsel appearing for the
Revenue, argued these appeals on merits and persuaded the
Court to hand down an order on merits.
We find from the order under appeal that these are
not different from the other cases in the sense that the
Tribunal has followed its earlier different orders in these
appeals as well. Moreover, these appeals were admitted, as
noticed already to be heard along with other connected
appeals. We do not find any good ground to pass order on
merits in these appeals alone as it is on fact that the
appeals filed against the order of the Tribunal relied on
for passing the common order under appeals were dismissed by
this Court on the ground of limitation. Mr. Bajpai also
brought to our notice that a three member Bench had
considered the issue in Machine Builders Vs. Collector of
Central Excise, Bolpur [1996 (83) ELT (Tribunal)] and
rendered a detailed judgment ultimately remanding the matter
to the authorities.
In these circumstances, we consider it appropriate
to leave the question of law open to be decided in an
appropriate case. On that view, these appeals are dismissed.
No costs.