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TMI Blog2003 (1) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Special Bench of Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi in Appeal No. E/Misc./1541/90-B1 in and E/A. No. 1423/91-B1, dated 30th November, 1993. It is pointed out by the learned Counsel for the appellant that after the impugned judgment, a Larger Bench of the Tribunal by judgment dated 15th May, 2000 in Press Metal Corporation v. Collector of Central Excise, 2000 (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and sections are used in the manufacture of agricultural implements, machinery, automobiles, fences, furniture, sliding door or curtain tracks, umbrella ribs and numerous other articles. The lighter variety of angles, shapes and sections is used in the manufacture of automobiles. By such user, these angles, shapes and sections cannot be treated as parts of automobile or motor vehicles unless fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. He repeatedly submitted that after passing of the order by the Commissioner, the appellant raised this contention before the Tribunal, but without looking at the original documents which were in the custody of the Department, the Tribunal has passed the order on 30th November, 1993. Hence, the appellant filed rectification application raising all these contentions. However, the Tribunal summar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are on record. 5. In the result, the appeal is allowed and the impugned judgment and order passed by the Tribunal confirming the judgment and order passed by the Commissioner is set aside. The matter is remitted to the Commissioner, Chennai for a fresh decision in accordance with law after perusing the relevant documents and also after giving a personal hearing to the parties. There shall be no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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