2001 (1) TMI 979

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..... Excise, Bombay clubbed together the products of M/s. Western Cans P. Ltd and M/s. Delta Packaging for the purpose of imposing duty under the Central Excise Act. Aggrieved by the Order passed by the Collector, Revenue came up in Appeal No. E/2154/93-B which is the appeal with which we are now concerned. In this appeal Revenue made M/s. Western Cans Pvt. Ltd. alone the respondent. M/s. Delta Packag .....

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..... hat order the Revenue did not make both the manufacturers as party to this proceeding. Consequently, the appeal is ill-constituted. Further, appeal against the other manufacturer, namely, Delta Packaging has been dismissed by this Tribunal and thereby confirmed the order which is impugned in this appeal. 3. In the circumstances detailed above, we feel that this appeal is only to be dismissed. We .....

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