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CASE NO.: Appeal (civil)  3640 of 2002

PETITIONER: M/s. Polymer Papers Ltd

RESPONDENT: Commissioner of Central Excise, Faridabad

DATE OF JUDGMENT: 26/03/2008

BENCH: ASHOK BHAN & DALVEER BHANDARI

JUDGMENT: JUDGMENT O R D E R

CIVIL APPEAL NO.3640 OF 2002

       Learned Additional Solicitor General appearing for the Revenue fairly concedes that  the impugned order of the Customs, Excise & Gold (Control) Appellate Tribunal [’the  Tribunal’] requires to be set aside and the case remitted to the Tribunal for deciding the  matter afresh as the Tribunal has failed to consider the real issue involved in the present  case, viz., whether the product in question was ’sheets of paper compressed together’ or  ’only simple sheet of paper’.         In view of the statement made by the learned Additional Solicitor General, we set as ide  the impugned order of the Tribunal and remand the matter back to it for deciding the  points raised in the matter, including the point indicated above, afresh in accordance with  law.  All contentions are left open.         The appeal is disposed of accordingly.