M/S. Tata Locomotive Co. Ltd. Vs. Cce, Patna - Court Judgment

Excerpt:

1. this appeal, at the instance of the assessee, is against order-in-appeal no.pat/cx/236-91 dated 1.11.91. against this very same order, revenue came up in appeal e/520/92-b by decision dated 14.3.2001 in that appeal, the order impugned was set aside and the issue remanded to the jurisdictional authority for de novo decision in the light of larger bench decision in commissioner of central excise, indore vs.surya roshini ltd. 2001 (42) rlt 817. since the impugned order is no longer in force, we direct the jurisdictional authority to consider the issue raised in this case also while passing fresh orders in pursuance of the decision of this tribunal in final order no.131-134/2001-b.

Judgment:

1. This appeal, at the instance of the assessee, is against Order-in-Appeal No.Pat/CX/236-91 dated 1.11.91. Against this very same order, Revenue came up in appeal E/520/92-B By decision dated 14.3.2001 in that appeal, the order impugned was set aside and the issue remanded to the jurisdictional authority for de novo decision in the light of Larger Bench decision in Commissioner of Central Excise, Indore Vs.

Surya Roshini Ltd. 2001 (42) RLT 817. Since the impugned order is no longer in force, we direct the jurisdictional authority to consider the issue raised in this case also while passing fresh orders in pursuance of the decision of this Tribunal in Final Order No.131-134/2001-B.