COLLECTOR OF CENTRAL EXCISE INDORE COLLECTOR OF CENTRAL EXCISE JAIPUR Vs. PARTAP STEEL ROLLING MILLS:KEC INTERNATIONAL LIMITED

JUDGEMENT

(1.) These appeals are against the decision of the tribunal. We find that the requisite facts on the basis of which the controversy between the parties relating to exigibility of the goods to excise duty arose have not been recorded either by the tribunal or any of the authorities below it. It is appropriate that in respect of each item or goods for which excise duty has been demanded, there should be a clear finding of fact about the nature of the process and of the product by which the goods comes into existence, to enable a decision on the point whether the goods are exigible to excise duty. The appropriate course, therefore, is to remit these matters to the adjudicating authority for a fresh decision in accordance with law.

(2.) We direct accordingly. The appeals are allowed.