9911796707
TMI Blog1987 (2) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... whether after setting aside the orders of the Appellate Collector and Assistant Collector, an order dismissing the appeal could also be passed . 2. Copies of the separate orders of the two learned members and of the point of difference as formulated by them were forwarded to the two appellants : and to the respondent, and they were informed that the hearing on the point of difference before the President would take place on 21.1.1987. Both the appellants acknowledged receipt of the hearing notice, but requested that the hearing might be fixed on 3.2.1987, that is today, when other appeals filed by them were coming up before the Tribunal. Their request was agreed to, and the matters were taken up today. Shri N.R. Patel, Director of Messr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has given rise to the present proceedings. 6. For the respondent Collector, Shri Verma supported the view of the learned technical member and submitted that the appeals should be dismissed. He submitted that if the appeals were allowed, an anomalous position would arise. According to him, this would mean that the contentions of the appellants in regard to the excitability/classification of their goods would be deemed to have been accepted. 7. In reply, Shri Patel referred to para 3 of the learned technical member s order in which he had observed that because an article is punched, drilled, flanged, it does not become assessable under item 68 . He had nothing further to add. 8. I have carefully considered the orders of the two learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r appealed against or referring it back to the authority which passed the order, with directions for a fresh decision. No doubt the Tribunal is empowered to pass such orders thereon as it thinks fit , but the types of orders referred to are comprehensive and it is difficult to think of any other type of order which may be called for on an appeal. It is not, however, necessary to dilate on this, because in the present case the mere fact of setting aside the orders of the lower authorities, whether or not it results in any relief to the appellants, would amount to partially allowing their appeals. It will be seen that in their appeals to the Appellate Collector the appellants had inter alia argued that the Assistants Collector s decision was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench) : - We accordingly set aside the orders of the Appellate Collector and the Assistant Collector. The slate is now wiped clean, the two parties may begin proceedings on definitive goods on which their perceptions differ. The two appeals stand allowed to the above extent only . The point of difference referred to me is decided accordingly. 12. The records should now go back to the members of the original Bench for passing final orders on the appeals in accordance with the above decisions on the point of difference. 13. In accordance with the opinion expressed by the Hon ble President, the appeal is disposed of as follows :- We accordingly set aside the orders of the Appellate Collector and the Assistant Collector. The slate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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