M/S POLYMER PAPERS LTD. vs. COMMISSIONER OF CENTRAL EXCISE,FARIDABAD

PDF · subscribers
C.A. No.-003640-003640 - 2002Supreme Court26 March 20081 pages
For Petitioner: TARA CHANDRA SHARMAFor Respondent: B. KRISHNA PRASAD
AI SummaryRemanded

What did the Supreme Court hold?

The Supreme Court set aside the impugned order of the Tribunal. The matter was remitted back to the Tribunal for a fresh decision on the points raised, including the classification of the product.

What were the facts?

The appeal concerned the classification of a product, specifically whether it was 'sheets of paper compressed together' or 'only simple sheet of paper'. The Revenue conceded that the Tribunal's order needed to be set aside.

What were the issues?

The key issue was the correct classification of the product for excise duty purposes. The Tribunal had failed to consider this central issue.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 1 CASE NO.: Appeal (civil) 3640 of 2002 PETITIONER: M/s. Polymer Papers Ltd RESPONDENT: Commissioner of Central Excise, Faridabad DATE OF JUDGMENT: 26/03/2008 BENCH: ASHOK BHAN & DALVEER BHANDARI

JUDGMENT: JUDGMENT O R D E R CIVIL APPEAL NO.3640 OF 2002 Learned Additional Solicitor General appearing for the Revenue fairly concedes that the impugned order of the Customs, Excise & Gold (Control) Appellate Tribunal [’the Tribunal’] requires to be set aside and the case remitted to the Tribunal for deciding the matter afresh as the Tribunal has failed to consider the real issue involved in the present case, viz., whether the product in question was ’sheets of paper compressed together’ or ’only simple sheet of paper’.

In view of the statement made by the learned Additional Solicitor General, we set as ide the impugned order of the Tribunal and remand the matter back to it for deciding the points raised in the matter, including the point indicated above, afresh in accordance with law. All contentions are left open.

The appeal is disposed of accordingly.

Recent GST High Court judgments

Search GST case law →