CCE, AURANGABAD Vs. BENZO CHEM. INDIA P. LTD.

JUDGEMENT

(1.) DELAY condoned. In all these matters the various Benches of the Tribunal have followed the order dated 12th February, 1999 passed by the New Delhi Bench in the case of Elecon Engineering Co. Ltd. and Ors. v. Collector of Central Excise, Chandigarh and Ors. (107 ELT 337), which we have just set aside. There has been no determination of the facts involved. It, therefore, becomes necessary to set aside all these orders of the Tribunal and remand the civil appeals to the Tribunal for being heard and decided afresh. They shall be decided afresh having due regard to what we have stated in our order in Civil Appeal No. 5373 of 1999 and connected matters.

(2.) ALL contentions may be raised before the Tribunal by either party, including that the goods are not structurals. Liberty is given to both sides to produce additional evidence.

(3.) THE civil appeals are allowed.