2008 (7) TMI 1043 - HC - Central Excise

Summary

Issues involved: Contradictory orders passed by the Tribunal in appeals filed by different parties.

Summary:
1. The Commissioner (Appeals) allowed the appeal filed by the appellant based on the interpretation of the term "manufactured" in a notification. Subsequently, the Commissioner (Appeals) also allowed the appeal of M/s.Paramount Silk Mills & M/s.Paramount Fabrics Pvt. Ltd. relying on the same reasoning. However, the Tribunal dismissed all appeals related to these cases. Surprisingly, the Tribunal allowed the appellant's appeal, leading to contradictory orders. The High Court held that the Tribunal's order must be set aside for reconsideration in light of the previous decisions and the department's acceptance of those decisions.

2. The High Court concluded that the Tribunal's order in the present appeal is contradictory to its previous decisions in related cases. Therefore, the appeal was allowed, and the impugned order was set aside. Appeal no.E/3185/2000 was remitted back to the Tribunal for reconsideration and decision in accordance with the law and the observations made by the High Court.