2008 (11) TMI 23 - SC - Central Excise

Whether the printing on the package is merely incidental or primary - conflict of opinion revenue submitted that without detailed anaylsis of the factual position mere reliance on the decisions was not the proper way to dispose appeals - assessee was entitled relief without detailed analysis - CEGAT doesn t appear to have dealt with the relevance & applicability of ITC s case relied upon - CEGAT ought to have examined all the similar cases individually & the articles involved matter remitted

Summary

Issues:
1. Interpretation of whether printing on a package is primary or incidental.
2. Proper analysis and disposal of appeals by the Customs, Excise and Gold (Control) Appellate Tribunal, Chennai (CEGAT).

Analysis:
1. The main issue in this judgment revolves around the interpretation of whether printing on a package is primary or incidental. The Division Bench referred the matter to a three-Judge Bench due to conflicting opinions in previous cases. The Solicitor General highlighted that CEGAT disposed of appeals without detailed analysis, leading to non-reasoned conclusions. The articles in question were contextually different, and the reliance on decisions without proper factual analysis was criticized. The respondents argued that CEGAT, being the final authority, could draw conclusions based on its experience and visual inspection.

2. The judgment emphasizes the importance of not blindly relying on previous decisions without discussing how the factual situation aligns with those decisions. It distinguishes between interpreting statutes and judgments, cautioning against treating judicial utterances as legislative enactments. The court underscores the need for a detailed factual analysis in each case, as even a single significant detail can alter the outcome. Precedents should guide the path of justice, but dead wood must be cut off to ensure clarity in decision-making.

3. Due to the lack of detailed factual analysis by CEGAT and the failure to consider the relevance of a specific case, the appeals were set aside, and the matters were remitted back to CEGAT for proper examination by the appropriate Bench. The judgment stresses the importance of analyzing each case individually and considering the unique features of the articles involved. Additionally, a directive was issued to CESTAT to expedite the disposal of appeals pending since long, aiming for resolution by the end of February 2009.

In conclusion, the judgment underscores the significance of thorough factual analysis, proper disposal of appeals, and the need to interpret legal precedents judiciously to ensure justice is served effectively.