2000 (2) TMI 105

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....ntral Excise Delhi against the order passed by the Central Excise and Gold (Control) Appellate Tribunal, New Delhi dated 21-4-1998. Two points are raised by the learned Additional Solicitor General. The first one is that the judgment relied upon by the CEGAT Punjab Rubber and Allied Industries v. Union of India 1983 (12) E.L.T. 54 (Punjab and Haryana) in favour of the respondent has since been rev....

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.... judgment of the Punjab High Court on the technical ground, namely, that in that case the High Court which disposed of the writ petition had wrongly assumed that no contention was raised by the Department as to the marketability of the commodity and on that count this Court allowed the appeal and dismissed the writ petition. Learned senior counsel contends that judgment does not decide the questio....

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....f the CEGAT, we are of the view that the contention of the learned Additional Solicitor General that the CEGAT has not given any independent finding on the question of marketability or as to the correctness of the findings of the adjudicating authority, is correct. A reading of the order shows that the CEGAT merely relied upon the adjudication order as well as the judgment of the High Court of Pun....