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TMI Blog2004 (9) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... (SM), which in turn arise out of an order passed in Appeal No. 413-CE/BPL/2001, dated 22-8-2001 passed by the Commissioner of Central Excise (Appeals), Bhopal. 2.Heard Shri R. Nair, L.C. for petitioner and Shri T.N. Singh, learned Sr. Counsel for respondents. 3.In view of the order that I propose to pass, I do not wish to burden my order with the detailed facts. In my opinion, it is not neces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e settled observations made by the Supreme Court in the case of Sangram Singh v. Election Tribunal reported in AIR 1955 SC 425; I am inclined to accept the submissions pressed into service by the counsel appearing for the petitioner. 4.Their Lordships of the Supreme Court in Sangram Singh's case (supra) made the following observations :- "A Code of procedure must be regarded as such. It is pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be exceptions and where they are clearly defined they must be given effect to. But taken by and large, and subject to that proviso, our laws of procedure should be construed, wherever that is reasonably possible, in the light of that principle." The subtle observations made by the eminent Judge Hon. Mr. Justice Vivian Bose are far reaching. These observations must always be kept in consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 10,000/- (Rs. Ten thousand) by way of cost with respondent No. 3, i.e. the Commissioner, Central Excise Customs, Indore before the date of hearing of the appeal. It is made clear that this court has not applied its mind to the merits of the case involved in appeal. Under these circumstances the Tribunal shall decide the appeal on merits uninfluenced by any of the observations made by this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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