2015 (9) TMI 153 - SC - Central Excise

Validity of order of the HC - Held that - Court had observed in the Order dated 4.04.2012 2012 (4) TMI 576 - SUPREME COURT that the High Court had to decide the case on merits but without going into the merits of the case, the High Court has disposed of the appeals - it was not proper on the part of the High Court to dispose of the appeals without going into the merits of the case. In the circumstances, the appeals are allowed, the impugned judgment is set aside and the appeals shall be restored at their original numbers and shall be heard by the High Court on merit. - Decided in favour of assessee.

Summary

Issues: High Court's disposal of appeals without considering merits, proper course of action by the High Court, restoration of appeals for hearing.

In the present case, the Supreme Court was presented with an issue where the High Court had disposed of appeals without delving into the merits of the case, despite the Supreme Court's earlier direction for the High Court to decide on merits. The Supreme Court noted that the High Court's action was improper as it did not adhere to the directive to consider the case on its merits. Consequently, the Supreme Court allowed the appeals, set aside the impugned judgment, and ordered the restoration of the appeals to their original numbers for a hearing on merit by the High Court. The Supreme Court scheduled the matters for hearing before the High Court on a specified date. Additionally, the Supreme Court maintained the interim relief granted to the petitioners until a specified date. The appeals were allowed with no order as to costs.