M/s. Polymer Papers Ltd v. Commissioner of Central Excise, Faridabad

Supreme Court of India · 26 Mar 2008
Ashok Bhan; Dalveer Bhandari
CIVIL APPEAL NO.3640 OF 2002
civil appeal_allowed

AI Summary

The Supreme Court set aside the appellate tribunal's order and remanded the case for fresh consideration of the product classification issue under excise laws.

Full Text
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http://JUDIS.NIC.IN SUPREME COURT OF INDIA
CASE NO.:
Appeal (civil) 3640 of 2002
PETITIONER:
M/s. Polymer Papers Ltd
RESPONDENT:
Commissioner of Central Excise, Faridabad
DATE OF
JUDGMENT
: 26/03/2008
BENCH:
ASHOK BHAN & DALVEER BHANDARI
JUDGMENT:
JUDGMENT
O R D E R
CIVIL APPEAL NO.3640 OF 2002
Learned Additional Solicitor General appearing for the Revenue fairly concedes that the impugned order of the Customs, Excise & Gold (Control) Appellate Tribunal [’the
Tribunal’] requires to be set aside and the case remitted to the Tribunal for deciding the matter afresh as the Tribunal has failed to consider the real issue involved in the present case, viz., whether the product in question was ’sheets of paper compressed together’ or
’only simple sheet of paper’.
In view of the statement made by the learned Additional Solicitor General, we set as ide the impugned order of the Tribunal and remand the matter back to it for deciding the points raised in the matter, including the point indicated above, afresh in accordance with law. All contentions are left open.
The appeal is disposed of accordingly.