GRAUER AND WEIL INDIA LTD. Vs. CCE

JUDGEMENT

(1.) THE order impugned before us is an order of remand passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. It is submitted by the learned counsel for the appellant that a number of contentions were raised before the Appellate Tribunal but not all have been disposed of. It is also pointed out that before the Appellate Tribunal the appellant did not have an adequate notice of hearing and, therefore, the opportunity of hearing could not be properly availed of. We are satisfied that it has been so. In our opinion, it would better serve the interest of justice if all the issues which are raised by the appellant are left open to be determined by the jurisdictional adjudicating authority which in any case would be hearing the matter and passing an order afresh pursuant to the impugned order of remand. Our attention has been invited to the law laid down by this Court in Thermax Limited v. Collector of Central Excise, 1998 (4) SCC 242 :, 1998 (76) ECR 214 (SC). We leave the contention based thereon also to be raised before and dealt with by the adjudicating authority. The appeal is allowed. The impugned order of remand is set aside only to the extent that the adjudicating authority while hearing the parties and passing a fresh order in the matter shall do so unobsessed by any observation made and finding recorded in the impugned order.

(2.) THE appeal stands disposed of accordingly. No order as to costs.