Collector of Central Excise , Indore Vs. Partap Steel Rolling Mills
EmailAppeal: Civil Appeals No. 1947 of 1990
Petitioner: Collector of Central Excise , Indore
Respondent: Partap Steel Rolling Mills
Apeal: Civil Appeals No. 1947 of 1990
Judges: J.S. VERMA , C.J.I. & B.N. KIRPAL , JJ.
Date of Judgment: Jul 29, 1998
Head Note:
EXCISE LAWS
Central Excise and Salt Act, 1944
Exigibility – Requisite facts relating to exigibility , not recorded by authorities below – Held that for a clear finding matter is remitted to adjudicating authority for fresh findings . ( Para 1 )
JUDGEMENT:
ORDER
1 . These appeals are against the decision of the Tribunal . We find that the requisite facts on the basis of which the contro-versy between the parties relating to exigibility of the goods to excise duty arose have not been recorded either by the Tribunal or any of the authorities below it . It is appropriate that in respect of each item or goods for which excise duty has been demanded , there should be a clear finding of fact about the nature of the process and of the product by which the goods comes into existence , to enable a decision on the point whether the goods are exigible to excise duty . The appropriate course , therefore , is to remit these matters to the adjudicating authori-ty for a fresh decision in accordance with law .
2 . We direct accordingly . The appeals are allowed .
1 . These appeals are against the decision of the Tribunal . We find that the requisite facts on the basis of which the contro-versy between the parties relating to exigibility of the goods to excise duty arose have not been recorded either by the Tribunal or any of the authorities below it . It is appropriate that in respect of each item or goods for which excise duty has been demanded , there should be a clear finding of fact about the nature of the process and of the product by which the goods comes into existence , to enable a decision on the point whether the goods are exigible to excise duty . The appropriate course , therefore , is to remit these matters to the adjudicating authori-ty for a fresh decision in accordance with law .
2 . We direct accordingly . The appeals are allowed .
