2001 (8) TMI 1027

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....nt. Shri A. Jayachandran, DR, for the Respondent. [Order per : Jeet Ram Kait, Member (T) (Oral)]. - This appeal has been filed by M/s. Nail & Allied Products, Chennai on the ground that the Commissioner has committed a judicial impropriety in not following the decision of the Tribunal in the case of Vishvaman Industries v. CCE, Delhi reported in 2001 (127) E.L.T. 155 (Tri-Del.) which has ....

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.... for appellants submits that once the item is not excisable, then the question of imposition of penalty and clubbing of clearances with another unit does not arise. 4. Ld. DR Shri A. Jayachandran files a report, furnishing parawise comments, received from the Commissioner of Central Excise, Chennai-II and in Para 4 of the report, the Commissioner has considered all the case laws, including....

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.... High Court in the case of Sheel Thermoplastics Ltd. v. UOI reported in 1988 (36) E.L.T. 106, wherein it has been held that "where in a case, a particular point of law involved in the decision is not perceived by the Court or present to its mind, although such a point was logically involved in the facts and a decision is given without pronouncing on the point, the point passes sub-silentio. 5.&....