Collector of Central Excise, Chandigarh Vs. M/S Kay Jay Engineering & Ors [1999] INSC 198 (11 May 1999)

K.Venkataswami, R.P.Sethi

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 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.

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