9911796707
TMI Blog2015 (3) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... rmined by the Tribunal. In the circumstances, the Tribunal's order does not deal with the entire controversy as projected by the parties. It was the bounden duty of the Tribunal to apply its mind to some vital and basic issues. The Tribunal's approach therefore, is clearly faulty and as a result, it failed to perform its duty as last fact finding authority. Then, its order does not satisfy the requirement in law. - Matter remanded back - Decided in favour of Revenue. - Central Excise Appeal No. 103 of 2005, Central Excise Appeal No. 104 of 2005 - - - Dated:- 26-2-2015 - S. C. Dharmadhikari And Sunil P. Deshmukh ,JJ. For the Appellant : Ms S I Shah Ms Suchitra Kamble For the Respondent : None ORDER P. C. These a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal passed in the case of the respondent and reported in 2001 (132) E.L.T . 238. It is claimed that though the issue is determined, the respondent's stand is accepted by the assessee . 4. With the assistance of Ms. Shah we have perused the entire paper book. We have also perused the show cause notice issued by the revenue. We find that the Tribunal had passed a very short order at Page 69 and 70 of the paper book which reads as under: Modvat credit of duty paid on inputs used in the manufacture of medicaments by the Appellants herein has been denied on the ground that such medicaments were other than P P Medicaments and that they felt for classification under CET Sub heading 3003-20 chargeable to Nil rate of duty and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Modvat Credit. However, the goods cannot be classified as patent or proprietary medicaments but are generic products. They are correctly classified as Sub Heading 3003.20 attracting Nil rate of duty. The Modvat credit is not admissible in the event the final product attracts Nil rate of duty. If this is so, how the show cause notice and the allegations proceed and they are replied by the assessee , then, it is necessary to advert to the findings in the order in original. The order in original, copy of which is at Page 26 of the paper book reveals that, the adjudicating authority extensively referred to the nature of the product, whether they are medicaments in preparation and whether they are patent or proprietary medicaments and having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts Nil duty could have been determined by the Tribunal. In the circumstances, the Tribunal's order does not deal with the entire controversy as projected by the parties. It was the bounden duty of the Tribunal to apply its mind to some vital and basic issues. The Tribunal's approach therefore, is clearly faulty and as a result, it failed to perform its duty as last fact finding authority. Then, its order does not satisfy the requirement in law. 7. As a result of the above discussion, we set aside the impugned orders. We are constrained to restore the appeals of the assessee to the file of the Tribunal for being decided on all grounds as raised in the Memo of Appeal. The Tribunal shall render its decision without being influence ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
