2005 (10) TMI 96 - SUPREME COURT

Classification of goods - Whether the products manufactured by the appellant, namely, "Milk Shake Mix", "Soft Serve Mix", "Coffee Creamer" and "Cream Packed" are classifiable under Tariff Heading 04.04 (as contended by the appellant) of the Central Excise Tariff Act or Tariff Heading 1901.19 (as contended by the Revenue) - Held that:- Tribunal dismissed the appellant's appeal from the order of the Commissioner of Central Excise. The Tribunal has not addressed itself at all to the various arguments raised by the appellant and has merely recorded that "before arriving at the conclusion of classification, the Commissioner has considered all the points raised by the learned Counsel before the Tribunal and as such, we do not find any infirmity in the order". This is an inappropriate method of disposing of the appeal by the Tribunal particularly when a Tribunal is the forum which is the ultimate fact finding forum. Therefore, without deciding the issues raised by the appellant we remand the matter back to the Tribunal for the purpose of disposing of the same on merits. The Tribunal is directed to dispose of the matter as far as possible preferably within a period of three months from the date of the receipt of this order - Decided in favour of assessee.