COMMISSIONER OF CENTRAL EXCISE Vs. JSW STEEL LTD.

JUDGEMENT

(1.) THE Appeal challenges the order passed by the Customs Excise and Services Tax Appellate Tribunal, West Zonal Bench at Mumbai, Court No. 2, dated 26th February, 2011. The respondent -assessee filed an Appeal before the said Tribunal against the order passed by the Commissioner of Central Excise, Thane -1. The respondent also applied for stay of recovery of the duty pending the Appeal. Such application was placed before the Tribunal and the Tribunal proceeded by the consent of both sides took up the Appeal itself and disposed it of finally. It is this final order which is challenged before us.

(2.) MR . Bhate, learned counsel appearing for the appellant submitted that the Revenue may have agreed to the disposal of the Appeal at the stage of consideration of the stay application but, beyond that there is no agreement. In other words, the manner in which the Appeal is disposed of and the conclusion has no consent of the Revenue. Therefore, a substantial question of law would arise and based on the manner of the disposal itself, namely without discussing the rival cases and finding out whether the decision and rulings cited have any application to the cases and the facts before the Tribunal. The Tribunal has erred in disposing of the Appeal, and setting aside the order passed by the Commissioner of Central Excise, Zone -I, Thane.

(3.) ON the other hand, the learned counsel appearing for the assessee supported the Tribunal's order by relying on the judgment of this Court in the case of Commissioner of Central Excise v. Ultratech Cement Ltd., : 2010 (20) S.T.R. 577 (Bom.) : 2010 (260) E.L.T. 369 (Bom.).