of Central Excise, Chandigarh Vs. M/S Kay Jay Engineering & Ors  INSC
198 (11 May 1999)
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.
learned counsel appearing for the Revenue, argued these appeals on merits and
persuaded the Court to hand down an order on merits.
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 Central
Excise, Bolpur [1996 (83) ELT (Tribunal)] and rendered a detailed judgment
ultimately remanding the matter to the authorities.
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