CCE Vs. NATCO PHARMA LTD.

JUDGEMENT

(1.) DELAY condoned. The question in this case relates to the classification of the Appellant's goods. The Tribunal has disposed of the appeal of the Appellant merely on the ground that in pursuance to an earlier order of the Tribunal remanding the matter in connection with another period between the same parties, the Assistant Commissioner has taken the view in favour of Revenue. The Appellant's grievance is that the Tribunal erred in relying on the decision of the Department on remand without considering that decision was also the subject matter of challenge before the Commissioner. This position is not disputed by Learned Counsel for the Respondent. Accordingly, we set aside the decision of the Tribunal and remand the matter back to it for being decided on merits. The appeal is disposed of.