Commissioner of Central Excise vs Solectron Centum Electronics Ltd.

Leave granted. Heard the learned senior counsel appearing for the Appellant and learned Counsel appearing for the Respondent at some length. Upon perusal of the impugned judgment delivered by the High Court, we see that the High Court has not recorded any reason, but it has substantially relied upon the order passed by the Customs Excise and Service Tax Tribunal, which had been challenged before it. The Tribunal had decided the case by relying upon the order passed in "Manaksia Ltd. v. CCE 2007 taxmann.com 866 : 2007 (216) ELT 231 (Kol-CESTAT).

In fact, the said order had been overruled by a larger Bench of the Tribunal in (2007) 9 STJ 137

Unfortunately, the above aspect of the matter had not been brought to the notice of the High Court when the High Court had passed the impugned order.

In the above circumstances, we quash and set aside the order passed by the High Court and remand the matter to the High Court with a request to the High Court to decide the matter afresh, preferably within four months from the date of receipt of this order by hearing the concerned advocates afresh, without giving any undue adjournments to either of the parties. We are sure that the learned Counsel appearing in High Court shall extend their co-operation for speedy disposal of the matter. With the above observations and directions, the Civil Appeal is disposed of as allowed with no order as to costs.