2003 (9) TMI 80 - SCH - Central Excise

Appeal to Appellate Tribunal - Tribunal held that Revenue has not preferred any appeal against dropped out duty demand - Held that - Revenue has filed an appeal before the Tribunal against the finding of the adjudicating authority and that appeal is pending before the Tribunal therefore finding of the Tribunal that the Revenue has not preferred any appeal is incorrect. Since the impugned order proceeds on a wrong factual basis we think it appropriate that the impugned order should be set aside and the matter should be remanded to the Tribunal with the direction that both the appeals filed by the Revenue as well as by the respondent and SCC should be heard together - Decided in favour of Revenue.

Summary

The Supreme Court set aside the Tribunal's order and remanded the matter back to the Tribunal for hearing both appeals filed by the Revenue and the respondent together. The appeals were allowed.