KIRLOSKAR CUMMINS LIMITED Vs. COLLECTOR OF CUSTOMS BOMBAY

JUDGEMENT

(1.) We have read the judgment and order under appeal. We have heard learned counsel. We have noted that an appeal filed by the present respondent against the present appellants involving much the same issue has been dismissed by this court by an order dated 6/03/1995, in Civil appeal No. 1654 of 1988, Collector of Customs, Bombay v. M/s. Kirloskar Cummins Ltd.

(2.) The tribunal in the present order has observed that it was unable to appreciate the merits of the contentions, having regard to the paucity of material before it. It appears that this was because there were several appeals involving the same parties and these appeals were not heard together. Had they been heard together, the material commonly placed would have been available to the tribunal in this matter.

(3.) In these circumstances, with the consent of counsel, we allow the appeal and set aside the order under appeal. We remand Appeal No. CD (SB) (T) 588/79-B2 to the tribunal, New Delhi bench, to consider the same afresh. The parties shall be at liberty to file the necessary evidence, as also copies of C. A. No. 1654 of 1988 in this court and the order thereon.