Commissioner Of Central Excise, Meerut vs Prince Gutka Ltd.

The Supreme Court held that the Tribunal's finding regarding the Revenue not filing an appeal was incorrect, as the Revenue had indeed filed an appeal against the adjudicating authority's decision, which was pending. The Court emphasized that the impugned order was based on a wrong factual basis and thus set it aside. The matter was remanded to the Tribunal with directions to hear both the appeals together and dispose of them accordingly.