9911796707
TMI Blog2014 (9) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed by the Commissioner of Central Excise, Surat dated 5-9-2012 in OIO No. 50/Commr./ Surat-II/2012(De novo). 2. The appellant has proposed the following substantial questions of law : (a) Whether the Tribunal has committed substantial error of law in dismissing appeal of the revenue solely on the basis of decision referred to by the adjudicating commissioner in the case of Shilpa Copper Wire Industries [2011 (269) E.L.T. 17 (Guj.)] and without recording its finding on the points of contention raised before it by the Revenue? (b) Whether the expression "free on board value of export" appearing in para 9.9(b) of the EXIM policy includes value of domestic clearance for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of his above submission, he has relied upon the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Bangalore v. Srikumar Agencies reported in 2008 (232) E.L.T. 577 (S.C.) = 2009 (13) S.T.R. 3 (S.C.). No other submissions have been made. 4. Having heard Shri R.J. Oza, learned Senior Counsel appearing on behalf of the appellant and considering the impugned judgment and order passed by CESTAT, it is true that as such CESTAT has not discussed at all whether on facts the decision of this Court in the case of Shilpa Copper Wire Industries would be applicable or not. It is true that CESTAT was required to narrate some facts and discus whether on facts the decision upon which reliance has been placed wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statute definition. It will require qualification in new circumstances." Megarry, J. in (1971) 1 WLR 1062 observed: "One must not, of course, construe even a reserved judgment of Russel L.J. as if it were an Act of Parliament." And, in Herrington v. British Railways Board [1972 (2) WLR 537] Lord Morris said : "There is always peril in treating the words of a speech or judgment as though they are words in a legislative enactment, and it is to be remembered that judicial utterances made in the setting of the facts of a particular case." 5. Circumstantial flexibility, one additional or different fact may make a world of difference between conclusions in two cases. Disposal of cases by blindly placing reliance on a decision is not proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he circumstances, we set aside the impugned judgment in each case and remit the matter to CEGAT presently known as Customs, Excise & Service Tax Appellate Tribunal (in short 'CESTAT') to be dealt with by the appropriate Bench. In view of the aforesaid order there is no need to answer the reference made." 5. However, in the facts and circumstances of the case and when on facts of the present case, the issue involved is squarely covered by the decision of this Court, which is reported to be confirmed by Hon'ble the Supreme Court and the aforesaid is not as such disputed by the learned Counsel appearing on behalf of the appellant, instead of remanding the matter to CESTAT, we have considered the issue on merits and whether the decision i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
