2004 (4) TMI 78

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....ss and then impregnate it with their own preservatives. The question which arises is whether "densified wood" has come into existence by virtue of the process undertaken by them. 3.The Collector held in favour of the assessee and held that "densified wood" had not come into existence. The Collector also so held in favour of two other parties who are Respondent Nos. 2 and 3 in Civil Appeal Nos. 3228-3230 of 1999. The Department filed three Appeals before the Tribunal. The Tribunal took up all the Appeals together and passed a common Order. In passing a common Order, the Tribunal relied on statements made by the Director of ASCU. It also relied upon the literature of ASCU and on two test reports which pertained to samples taken from the ot....

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....ibunal had no power to review. This Court thus set aside the order reviewing the earlier order. These Appeals were revived by this Court. 5.We have heard the parties at great length. We find that the Tribunal has, in considering three Appeals, used materials which pertained to one party to arrive at a finding against another party. This the Tribunal could not have done. It was submitted that even if the test reports pertaining to the other parties are ignored, the order of the Tribunal discloses that there is sufficient material to arrive at the conclusion that ASCU is manufacturing "densified wood". We find ourselves unable to accept this argument. As noted above, the Tribunal had itself set aside its Order, inter alia, on the ground th....