ORDER
S.S. Kang, Vice-President
1. Heard both sides.
2. The Referral Bench after taking into consideration, the reliance by the appellant on the decision of the Tribunal in the case of CCE v. Vardhan Syntex and Ors. reported in 1991 (37) ECR 542 referred the matter to the Larger Bench to reconsider the decision of the Tribunal in the case of Vardhan Syntex and Ors. (supra).
3. We find that the Tribunal in the case of Kerala Spinners Ltd. v. Collector relied upon the decision of the Tribunal in the case of Vardhan Syntex (supra). The Revenue filed appeal against the decision of the Tribunal in the case of Kerala Spinners and the same was dismissed by Hon’ble Supreme Court reported as Collector v. Kerala Spinners Ltd. . In a subsequent decision, the Tribunal again followed the judgment in the case of Vardhan Syntex in the case of Collector v. Arunodaya Mills Ltd. . The Revenue filed appeal and the Hon’ble Supreme Court dismissed the appeal by passing the following order:
Having considered the matter and having heard ld. Counsel for the parties, we are satisfied that this is not a fit case for our interference. The appeal is, therefore, dimissed.
The decision is . The Tribunal also followed the decision in the case of Vardhan Syntex in the case of Collector v. Banswara Syntex Ltd. Final Order No. E/26/94-D dated 14-1-94 and appeal filed by the Revenue was dismissed by the Hon’ble Supreme Court reported as 1997 (77) E.L.T. A69. In view of this fact that the Tribunal’s decision where the decision in the case of Vardhan Syntex was followed the appeals filed by the Revenue are dismissed by Hon’ble Supreme Court. Therefore, it is not open before us to go into the issue, which is decided on the facts of that case.
4. On the contrary, the Revenue pointed out that in some cases particular appellant’s own case, the Tribunal has taken a different view and the appeal filed by the appellants were dismissed by Hon’ble Supreme Court reported as 2006 (198) E.L.T. 168. The Revenue also relied upon the decision of the Tribunal in the case of CCE v. New Gujarat Synthetics Ltd. , which is in favour of the Revenue.
5. As we are not reconsidering the decision of the Tribunal in the case of Vardhan Syntex (supra), therefore, the matter is referred to the Regular Bench to decide the appeal on merits.
(Dictated and pronounced in open Court on 25-9-06)