CAMLIN LTD. Vs. CCE, MUMBAI

JUDGEMENT

(1.) THE order on the appeal stated that the matter might be disposed of at this stage by setting aside the order under challenge and restoring the appeal to the Tribunal to be heard and disposed of on merits. The order that is under challenge relates to alleged short levy of duty. It appears that on the issue of the classification of the product, the appeal filed by the Department is pending before the Tribunal. It is appropriate that the decision on classification should precede the decision on alleged short levy.

(2.) THE civil appeal is, therefore, allowed. The order under challenge is set aside. The appeal (No. E/2312/R/99 -Mum.) is restored to the file of the Tribunal (Bench at Mumbai) to be heard and disposed of along with Appeal No. E/3179/R/99 -Mum. filed by the Department.

(3.) WE express no opinion on the merits of the case in either matter. No order as to costs.