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TMI Blog2001 (8) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... , DR, for the Respondent. [Order per : Jeet Ram Kait, Member (T) (Oral)]. - This appeal has been filed by M/s. Nail & Allied Products, Chennai on the ground that the Commissioner has committed a judicial impropriety in not following the decision of the Tribunal in the case of Vishvaman Industries v. CCE, Delhi reported in 2001 (127) E.L.T. 155 (Tri-Del.) which has been confirmed by the Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e item is not excisable, then the question of imposition of penalty and clubbing of clearances with another unit does not arise. 4. Ld. DR Shri A. Jayachandran files a report, furnishing parawise comments, received from the Commissioner of Central Excise, Chennai-II and in Para 4 of the report, the Commissioner has considered all the case laws, including the Tribunal's decision in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oplastics Ltd. v. UOI reported in 1988 (36) E.L.T. 106, wherein it has been held that "where in a case, a particular point of law involved in the decision is not perceived by the Court or present to its mind, although such a point was logically involved in the facts and a decision is given without pronouncing on the point, the point passes sub-silentio. 5. We have carefully considered the su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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