Commr. Of C. Ex., Chandigarh vs Smithkline Beecham Co. Health C. Ltd.

The Supreme Court held that the Customs, Excise and Gold (Control) Appellate Tribunal exceeded its jurisdiction by deciding the merits of the case when the only issue was the requirement of pre-deposit. The Court set aside the Tribunal's order and directed that the matter be referred back to the Commissioner of Central Excise (Appeals) with a waiver of the pre-deposit condition. The Court emphasized that the Commissioner (Appeals) should not consider any observations made in the Tribunal's order, which was nullified.