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PETITIONER: COLLECTOR OF CENTRAL EXCISE, CHANDIGARH

       Vs.

RESPONDENT: M/S KAY JAY ENGINEERING & ORS.

DATE OF JUDGMENT:       11/05/1999

BENCH: K.Venkataswami, R.P.Sethi

JUDGMENT:

DER

       These  Civil  Appeals were admitted on 2.4.96 with a direction to post along with Civil Appeal Nos.  7916-7917 of 1995.  When these appeals came  up  for  final  disposal  on 16.2.99  they  were  delinked from the other appeals and the connected appeals were dismissed leaving the question of law open on the ground that the Tribunal  followed  its  earlier common  order  in a batch of appeals and Civil Appeals filed against those orders were not prosecuted by the Revenue.

       Mr.  Bajpai,  learned  counsel  appearing  for   the Revenue,  argued  these  appeals on merits and persuaded the Court to hand down an order on merits.

       We  find  from the order under appeal that these are not different from the other cases in  the  sense  that  the Tribunal  has followed its earlier different orders in these appeals as well.  Moreover, these appeals were admitted,  as noticed  already  to  be  heard  along  with other connected appeals.  We do not find any good ground to  pass  order  on merits  in  these  appeals  alone  as it is on fact that the appeals filed against the order of the  Tribunal  relied  on for passing the common order under appeals were dismissed by this Court on  the  ground  of limitation.  Mr.  Bajpai also brought  to  our  notice  that  a  three  member  Bench  had considered the  issue  in Machine Builders Vs.  Collector of Central  Excise,  Bolpur  [1996  (83)  ELT  (Tribunal)]  and rendered a detailed judgment ultimately remanding the matter to the authorities.

       In  these  circumstances, we consider it appropriate to leave the question of  law  open  to  be  decided  in  an appropriate case. On that view, these appeals are dismissed. No costs.