2001 (4) TMI 927 - SC - Central Excise

Supreme Court remands Civil Appeals for fresh consideration

The SC set aside Tribunal orders, remanding Civil Appeals for fresh consideration, allowing both parties to raise contentions and present additional ... Remand for fresh hearing - setting aside earlier tribunal order - reopening factual determination - production of additional evidence on remand - contentions as to classification of goodsRemand for fresh hearing - setting aside earlier tribunal order - Ordinary Tribunal orders following the New Delhi Bench decision in Elecon Engineering Co. Ltd. were set aside and the appeals remanded for fresh hearing and decision. - HELD THAT: - The Supreme Court found that the various Benches of the Tribunal had followed the New Delhi Bench order dated 12th February, 1999 in Elecon Engineering Co. Ltd., which the Court has set aside. Because there has been no determination of the facts on the merits in those Tribunal orders, the appropriate course is to set aside those orders and remit the matters to the Tribunal for fresh hearing and decision. The remand requires the Tribunal to decide the appeals afresh having due regard to the Court's observations in Civil Appeal No. 5373 of 1999 and connected matters. Liberty is conferred on the parties to raise all contentions before the Tribunal on remand.Tribunal orders set aside and appeals remanded to the Tribunal for fresh hearing and decision.Contentions as to classification of goods - production of additional evidence on remand - reopening factual determination - Parties are permitted on remand to raise all contentions including that the goods are not structurals, and to produce additional evidence. - HELD THAT: - The Court expressly granted liberty to both sides to advance all contentions before the Tribunal, specifically including the contention that the goods are not structurals. The Court also authorised the parties to produce additional evidence on the remand, thereby directing that factual issues may be revisited and fresh evidence admitted in the interest of deciding the matters on their merits.Parties may raise all contentions and adduce additional evidence before the Tribunal on remand.Final Conclusion: The Civil Appeals are allowed; the tribunal orders based on the Elecon Bench decision are set aside and the matters remanded for fresh adjudication, with liberty to the parties to raise all contentions and produce additional evidence; no order as to costs. The Supreme Court set aside orders of the Tribunal based on a previous case, remanding civil appeals for fresh consideration with the opportunity for both parties to raise contentions and present additional evidence. The Civil Appeals were allowed with no costs.