2005 (3) TMI 763 - SCH - Central Excise

Summary

The Supreme Court of India set aside the impugned Tribunal order, finding it unsatisfactory as it merely recited the Respondent's arguments and referenced Indian Oxygen Ltd. v. Collector of C.E. without proper adjudication. The Court emphasized that the Tribunal "must decide the Appeal after hearing the arguments of each party, on their own merits, and give its reasons for accepting or rejecting the submissions," addressing all contentions comprehensively. Consequently, the matter was remitted to the Tribunal for a merits-based decision. The Appeal was disposed of with no order as to costs.