METAL EXTRUDERS INDIA PVT LIMITED METAL EXTRUDERS INDIA PVT LIMITED Vs. CUSTOMS EXCISE AND GOLD CONTROL :UNION OF INDIA

JUDGEMENT

(1.) These two appeals arise out of the orders passed emanating from the show-cause notices dated 8/7/1980 and 21/8/1980 relating to the periods, 23/5/1979 to 30/4/1980 and 3/5/1980 to 30/6/1980 respectively. Counsel for the appellants raised four questions before us but it is not necessary to set them out as we think that the tribunal's refusal to record a finding on facts handicaps the hearing of these appeals. The tribunal has in its order dated 16/11/1983 observed as under:

(2.) For the above reasons we set aside the impugned order of the tribunal and remit the appeals to the tribunal for decision afresh on all the matters arising in the appeals including questions which may have relevance having regard to the changed situation. The appeals are allowed accordingly with no order as to costs.