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Documents citing M/S. M.G. Shahani & Co. (Delhi) Ltd. vs Collector Of Central Excise, New Delhi on 8 August, 1994

Metrosyl vs Collector Of Central Excise on 20 January, 1995

In this regard it is seen that in the case of M.C. Shahani & Co. (Delhi) Ltd. v. Collector of Central Excise, New Delhi (supra) the Hon'ble Supreme Court had observed that since all the available material was on record and the concerned parties had argued at length the appellate authority should have analysed the evidence and given a factual conclusion instead of remanding the matter to the lower authority.
Customs, Excise and Gold Tribunal - Delhi Cites 11 - Cited by 2 - Full Document

United Builders vs Assistant Commissioner Of Income-Tax on 5 July, 2000

11. In the end, the learned counsel submitted that instead of deciding the issue on merit, CIT(A) remanded the case back to the file of AO while it was his duty to decide it on merit. Different High Courts and Hon'ble Supreme Court have deprecated such an action of the appellate authorities in adopting easier method and reliance was placed on the decision of Hon'ble Supreme Court in the case of M. J. Sahani & Co. vs. Collector of Excise, New Delhi 1994 (73) ELT 3, wherein on identical facts, their Lordships concluded that such remand was superfluous and Appellate Authority should have analysed the evidence and should have given a factual conclusion deciding the appeal one way or the other.
Income Tax Appellate Tribunal - Delhi Cites 22 - Cited by 0 - Full Document

Bhor Industries Ltd. vs Collector Of Central Excise on 28 February, 1995

Although we are fully aware that remand of the matter for de novo decision should be only in exceptional cases (Refer Supreme Court's decision in the case of M.G. Shahani and Company Delhi Limited v. Collector of Central Excise, New Delhi, 1994 AIR SCW 3411 but in this case, what is special is that at no stage the applicability of the exemption under relevant notifications with regard to residuary sub-heading was canvassed or even suggested in the earlier proceedings. In the circumstances, although we have indicated our broad approach to the matter, in the interest of justice, we consider that it is a fit case where both the orders-one passed by the Collector of Central Excise, Pune, and the other passed by the Collector of Central Excise (Appeals), Pune, are set aside, and matters are remanded back to the original authorities for de novo decision.
Customs, Excise and Gold Tribunal - Delhi Cites 20 - Cited by 0 - Full Document

Flemingo Travel Retail Ltd vs Commissioner Of Cgst & Central ... on 10 February, 2022

Reliance was placed on the decision of the Hon'ble Supreme Court in MG Shahani & Co. (Delhi) Ltd. v. Collector of Central Excise, New Delhi [1994 (73) ELT 3 (SC)] holding that '7. Having regard to the course which we propose to adopt there is no need to discuss the merits of the case. To our mind, it appears that the Tribunal has adopted an easy course in remitting the matter to the Collector. On the materials on record, being an appellate authority, the Tribunal itself should have analysed the evidence and given a factual conclusion. If this course had been adopted the decision could have been rendered in one way or the other. The remit was superfluous and the parties had argued at length. Therefore, we set aside the impugned order of the Tribunal and remit the matter to it. The Tribunal is directed to decide the issues involved on their merits. The appeal will stand disposed of in the above terms. However, there shall be no order as to costs.' to suggest that the Tribunal, when presented with facts for resolving the issue of limitation, is obligated to do so even if lower authorities had not cared to ascertain their relevance.
Custom, Excise & Service Tax Tribunal Cites 24 - Cited by 0 - Full Document

Siro Plast Ltd. vs Collector Of Central Excise on 13 March, 1995

24. I have considered the submissions made by both sides with reference to difference of opinion. It is not free from doubt that whether the item continues to be in primary form or not in view of the process of manufacture as given in the Modern Plastic - Encyclopedia 1992. It clearly mentions that SMC is gathered into rolls or layered into containers and that life of the matured compound is about 30 days. There is some force in the arguments advanced by the appellant's Counsel that DMC and SMC are made out of polyester resins and since SMC is not having a regular geometric shape it would merit classification under sub-heading 3907.91 since DMC was classified under sub-heading 3907.91. He also pointed out that the Board is also of the view as per Circular referred to above that DMC and SMC made out of polyester resin, glass fibre, fillers etc. in the form of paste or other form of irregular geometric shape would merit classification under sub-heading 3907.91 of the Tariff. The issue requires detailed examination and since the third Member's opinion is limited and restricted to the point of difference referred to me, I do not propose to go into further details to decide the issue whether 'similar bulk forms' referred to in Chapter Note 6(a)(ii) would include the item in question to avail exemption in terms of Notification 133/86. In the facts and circumstances I am of the view that it would be appropriate to refer the matter to the lower authorities to decide the issue afresh by giving one more opportunity to the appellants to substantiate their claim. Accordingly I agree with the Hon'ble Member (J) to remand the matter for de novo consideration.
Customs, Excise and Gold Tribunal - Delhi Cites 5 - Cited by 0 - Full Document

Collector Of C. Excise vs Nagarjuna Signodes Ltd. on 6 April, 1995

23. As all the factual information is on record, there does not appear to be a case for remand. The Hon. Supreme Court in the case of M.G. Shahani and Company (Delhi) Limited v. Collector of Central Excise, New Delhi, 1994 (73) E.L.T. 3 (SC) -1994 AIR SCW 3411 had held "To our mind, it appears that the Tribunal has adopted an easy course in remitting the matter to the Collector. On the materials, on record, being an appellate authority, the Tribunal itself should have analysed the evidence and given a factual conclusion."
Customs, Excise and Gold Tribunal - Delhi Cites 9 - Cited by 1 - Full Document
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