1987 (2) TMI 177

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....ere is no difference on the substantial disposal of the appeal. A point of difference is 'whether after setting aside the orders of the Appellate Collector and Assistant Collector, an order dismissing the appeal could also be passed'." 2. Copies of the separate orders of the two learned members and of the point of difference as formulated by them were forwarded to the two appellants : and to the respondent, and they were informed that the hearing on the point of difference before the President would take place on 21.1.1987. Both the appellants acknowledged receipt of the hearing notice, but requested that the hearing might be fixed on 3.2.1987, that is today, when other appeals filed by them were coming up before the Tribunal. Their....

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....st, since they had already appealed against the Assistant Collector's order on the pre-manufacture enquiry, which has given rise to the present proceedings. 6. For the respondent Collector, Shri Verma supported the view of the learned technical member and submitted that the appeals should be dismissed. He submitted that if the appeals were allowed, an anomalous position would arise. According to him, this would mean that the contentions of the appellants in regard to the excitability/classification of their goods would be deemed to have been accepted. 7. In reply, Shri Patel referred to para 3 of the learned technical member's order in which he had observed that "because an article is punched, drilled, flanged, it does not b....

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.... the orders which may be passed by the Tribunal on an appeal. The decision may be one confirming or modifying or annulling the decision or order appealed against or referring it back to the authority which passed the order, with directions for a fresh decision. No doubt the Tribunal is empowered to pass "such orders thereon as it thinks fit", but the types of orders referred to are comprehensive and it is difficult to think of any other type of order which may be called for on an appeal. It is not, however, necessary to dilate on this, because in the present case the mere fact of setting aside the orders of the lower authorities, whether or not it results in any relief to the appellants, would amount to partially allowing their appeals. It ....