The single-judge bench held that admitting the appeal at this stage was inappropriate since the matter had been remanded by the tribunal and awaited fresh consideration.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO. 70 OF 2009
The Commissioner of Central Excise
... Appellant
Versus
M/s. Hi Tech Fabrics Processors ... Respondents
Mr. J.B. Mishra for the Appellant.
CORAM : F.I. REBELLO &
D.G. KARNIK, JJ. DATED : SEPTEMBER 23, 2009
P.C.
The tribunal by its order dated 17.9.2008 has remanded the matter for fresh consideration to the Commissioner. It is this order which is subject matter of the present appeal.
In our opinion once the matter has been remanded, it will not be appropriate at this stage to admit this appeal. However liberty to the appellants in the event they are aggrieved by the final order to raise the present questions as framed in any appeal that may be preferred.
With the above observations, appeal disposed of.
(D.G. KARNIK,J.) (F.I. REBELLO,J.)
Commissioner of Central Excise
M/s. Hi Tech Fabrics Processors
F.I. Rebello
D.G. Karnik
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
