Collector Of Central Excise, Indore: Collector Of Central Excise, Jaipur vs Partap Steel Rolling Mills: Kec International LTD.

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

1997 Supreme(SC) 1025

SUPREME COURT OF INDIA
J.S. Verma, CJI., B.N. Kirpal, J.
COLLECTOR OF CENTRAL EXCISE, INDORE, APPELLANT
Versus
PARTAP STEEL ROLLING MILLS, RESPONDENT.
(CIVIL APPEAL NO. 1947 OF 1990). WITH COLLECTOR OF CENTRAL EXCISE, JAIPUR, APPELLANT
Versus
KEC INTERNATIONAL LTD., RESPONDENT. (CIVIL APPEAL NO. 8175 OF 1995).
Civil Appeals No. 1945 of 1990 with No. 8175 of 1995,
decided on July 29, 1997 (On appeal from the judgment reported at (1990) 48 ELT 539 (CEGAT)).

ORDER

1. These appeals are against the decision of the Tribunal. We find that the requisite facts on the basis of which the controversy between the parties relating to exigibility of the goods to excise duty arose have not been recorded either by the Tribunal or any of the authorities below it. It is appropriate that in respect of each item or goods for which excise duty has been demanded, there should be a clear finding of fact about the nature of the process and of the end product (sic) by which the goods comes into existence, to enable a decision on the point whether the goods are exigible to excise duty. The appropriate course, therefore, is to remit these matters to the adjudicating authority for a fresh decision in accordance with law.

2. We direct accordingly. The appeals are allowed.

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