What did the Supreme Court hold?

The Supreme Court held that the High Court wrongly dismissed the appeals without examining their merits. The appeals were allowed, the High Court's judgment was set aside, and the matters were restored for hearing on merit.

The appellants withdrew their appeals before the Supreme Court with liberty to file appeals before the High Court. The High Court dismissed these appeals without considering their merits, stating they should have been filed before the Supreme Court.

What were the issues?

Whether the High Court was justified in dismissing appeals on a procedural technicality without considering their merits, despite a previous Supreme Court order allowing them to be heard.

M/S Ramchandra Rexines (P) Ltd vs Commissioner of Central Excise… | Supreme Court 2015

Page 1 JUDGMENT 1 NON-REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(s). 6651-6653 OF 2015 (ARISING OUT OF S.L.P. (C) Nos. 14424-14426 of 2015) M/S RAMCHANDRA REXINES (P) LTD AND ORS. ... APPELLANT(S) VERSUS COMMISSIONER OF CENTRAL EXCISE BANGALORE-1 ...RESPONDENT(S) J U D G M E N T Leave granted. Heard learned counsel for the parties. We have been shown a copy of the Order dated 4.04.2012 passed in Civil Appeal Nos. 11411-11413 of 2011, the same reads as follows: “Learned senior counsel appearing for the appellants seeks leave to withdraw the appeals with liberty to file an appeal under Section 35-G of the Central Excise Act, 1944, before the High Court. Accordingly, the appeals are dismissed as not pressed with liberty as prayed. If the appellants file the appeal within eight weeks from today, the same shall be considered by the High Court on merits without reference to the period of limitation.” It has been submitted by the learned counsel

Page 2 JUDGMENT 2 appearing for the appellants that in pursuance of the aforesaid order, the appellants had filed appeals before the High Court. The High Court has disposed of the said appeals without going into the merit by saying that the statutory appeals should have been filed before this Court. It is pertinent to note that this Court had observed in the aforesaid Order dated 4.04.2012 that the High Court had to decide the case on merits but without going into the merits of the case, the High Court has disposed of the appeals. In our opinion, it was not proper on the part of the High Court to dispose of the appeals without going into the merits of the case. In the circumstances, the appeals are allowed, the impugned judgment is set aside and the appeals shall be restored at their original numbers and shall be heard by the High Court on merit. The matters shall be fixed for hearing before the High Court on 16.11.2015. Order dated 5.05.2015 passed by this Court granting interim relief to the petitioners herein shall continue till 30.11.2015.

Page 3 JUDGMENT 3 The appeals are allowed with no order as to costs. ...........................J. (ANIL R. DAVE) ..........................J. (ADARSH KUMAR GOEL) NEW DELHI, AUGUST 28, 2015

M/S RAMCHANDRA REXINES (P) LTD vs. COMMISSIONER OF CENTRAL EXCISE BANGALORE-1

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